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:
CAGE
A brief questionnaire used in health screening for detecting potential problems with alcohol abuse, based on four simple questions.
Patient Health Questionnaire
A self-administered diagnostic tool for common mental health disorders used by healthcare professionals.
Mini-Cog
A brief screening tool used to assess cognitive function, specifically to screen for cognitive impairment and dementia, through memory and attention tasks.
Special Supplemental Nutrition Program
A government-funded program providing nutritional assistance to women, infants, and children.
Q17: Factory overhead cost is sometimes referred to
Q93: When a single plantwide overhead rate is
Q103: Oil lubricants for factory plant and equipment<br>A)Product
Q108: Steel for a construction contractor<br>A)Product cost -
Q109: Cost accounting systems measure, record, and report
Q113: Crain Company budgeted 35,000 direct labor hours
Q141: Insurance on factory building<br>A)Product cost - direct
Q171: Explain the concept of equivalent units. Give
Q174: In a process cost system, the amount
Q206: Managerial information is for external as well