$1.$

Record the journal entry to transfer the cost of the $160$ comma $000$ liters completed and transferred out of the Filtration Department and into the Bottling Department.

$2.$

Record all of the transactions in the$$ "Work in Process Inventorylong dash$$Filtration$"$T$-$accounWages of workers operating the filtration equipment $$9,380$

Wages of workers operating ozonation equipment $$9,300$

Manufacturing overhead allocated to filtration $$24,000$

Water $$120000$

Arctic Springs

Filtration Department

Assigning Costs

Direct Conversion

Materials Costs Total

Completed and transferred out:

Equivalent units completed and transferred out $160,000160,000$

Multiplied by: Cost per equivalent unit $$0\mathrm{.}60$ $$0\mathrm{.}22$

Costs assigned to units completed and transferred out $$96,000$ $$35,200$ $$131,200$

Ending work in process:

Equivalent units in ending work in process, December $3140,00034,000$

Multiplied by: Cost per equivalent unit $$0\mathrm{.}60$ $$0\mathrm{.}22$

Costs assigned to units in ending work in process, December $31$ $$24,000$ $$7,48031,480$

Total costs accounted for $$162,680$