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:
Report Feelings
The act of expressing or documenting one's emotions, sensations, or moods, often used in psychological or medical contexts.
Neutral Moods
Emotional states that are neither distinctly positive nor negative, often characterized by a lack of strong feelings one way or the other.
Depressed Person
An individual experiencing a state of low mood and aversion to activity, affecting their thoughts, behavior, feelings, and sense of well-being.
Inner Processes
The internal mental and emotional mechanisms that guide thoughts, feelings, and behaviors in individuals.
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