The Cost of Materials Transferred into the Bottling Department of Mountain

question 167

Short Answer

The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $32,400, with $26,000 from the Purifying Department, plus additional $6,400 from the materials storeroom. The conversion cost for the period in the Bottling Department is $8,750 ($3,750 factory applied and $5,000 direct labor). The total costs transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860.
(a) Journalize the cost of transferred-in materials, conversion costs, and the cost transferred out to finished goods.
(b) Determine the balance of Work in Process-Bottling at the end of the period.

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