The cost per equivalent units 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:
Shares Outstanding
The total number of shares of stock that are currently owned by shareholders, including restricted shares owned by company insiders.
Reacquired
Refers to stock or securities that a company buys back from its shareholders.
Originally Issued
Refers to securities or financial instruments that are sold for the first time to investors.
Stated Value
The nominal value of a share of stock as determined by the issuing company, which may differ from its market value.
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