beginning Work$-$in$-$Process Inventory include transferred in costs of $$1,200,$ direct labor of $$600,$ and manufacturing overhead of $$530.$ March data for the Bottling Department follow

$($Click the icon to view the data.$)$

Read the requirements.

Data table

$\backslash$table$[[$Divided by: Total EUP,,$180\mathrm{.}000,,155,000,,172,500,],[$Cost per equivalent unit,$$,0\mathrm{.}77,$$$,0\mathrm{.}18,$s$,0\mathrm{.}36,],[$Costs accounted for,,,,,,,$],[$Completed and transferred out,$5,119,350,5,27,900,S,55,{800}^{TT}$$$5,203,050],[$Ending work$-$in$-$process,,$19\mathrm{.}250,,0,,6,{300}^{TT},25,550],[$Total costs accounted for,$$,138,600,$$$,27,900,$$$,62,{100}^{TT}s,228,600]]$

Requirement $2.$ Prepare the joumal entry to record the cost of units completed and transferred out. $($Record debits first, th

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Mar $31,\backslash$table$[[$Finished Goods Inventory$],[$Work$-$in$-$Process Inventory$-$Bottling$]],203,050,203050]]$

Requirement $3.$ Post all transactions to the Work$-$in$-$Process Inventory$-$Botling $T-$account. What is the ending balance? appropriate side of the T$-$account.

Work$-$in$-$Process Inventory$-$Bottling

$\backslash$table$[[,,]]$