Refer to the Arctic Springs Bottling Department Data Set.
1. Draw a time line.
2. Complete the first two steps of the process costing procedure for the Bottling Department: summarize the physical flow of units and then compute the equivalent units of direct materials and conversion costs.
Arctic Springs Bottling Department Data Set
December data from the Bottling Department follow:
Beginning work in process inventory (45% of the way through the process) ... 9,000 liters
Transferred in from Filtration ........................................................................ 160,000 liters
Completed and transferred out to Finished Goods Inventory in
December ....................................................................................................... 147,000 liters
Ending work in process inventory (85% of the way through the bottling
process) .......................................................................................................... 22,000 liters

The Filtration Department completed and transferred out 160,000 liters at a total cost of $148,000.

Transcribed Image Text:

Costs in beginning work in process inventory Costs added during December Transferred in . Direct materials . Direct labor Manufacturing overhead Total beginning work in process inventory as of December 1 $4, 100 Transferred in O Direct materials 650 Direct labor 2,025 Manufacturing overhead Total costs added during December $148,000 30,870 35,000 25,291 $6.775 $239.161