The cost per equivalent unit of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.47 and $0.15, respectively. The equivalent units to be assigned costs are as follows:? 
The beginning work in process inventory had a cost of $3,500. Determine the cost of completed and transferred out production and the ending work in process inventory.
Definitions:
Feejee Mermaid
A hoax created in the 19th century, involving the display of what was claimed to be the body of a mermaid, but was actually a fabricated creature.
Publicity
The effort to capture public attention or increase public awareness about an individual, product, or event through various media outlets.
Press Agentry
A practice of public relations focused on generating media coverage and public interest through strategic events or stories.
Sam Adams
Sam Adams is a brand of beer produced by the Boston Beer Company, one of the largest American-owned breweries.
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