The cost per equivalent unit of direct materials and conversion in the Bottling Department of Mountain Springs Water Company is $0.45 and $0.12, respectively. The equivalent units to be assigned costs are as follows: 
The beginning work in process inventory had a cost of $2,200. Determine the cost of completed and transferred out production and the ending work in process inventory.
Definitions:
Behavior
The actions or reactions of an object or organism, usually in relation to the environment or stimuli.
Mindfulness
A mental state achieved by focusing one's awareness on the present moment, while calmly acknowledging and accepting one's feelings, thoughts, and bodily sensations, used as a therapeutic technique.
Acceptance
The act of receiving or taking something offered, or the recognition of a situation or condition without attempting to change it.
Metamorphosis
A biological process by which an animal physically develops after birth or hatching, involving a conspicuous and relatively abrupt change in the animal's body structure.
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