154. The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $.47 and $.15, respectively. The equivalent units to be assigned costs...

154. The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $.47 and $.15, respectively. The equivalent units to be assigned costs are as follows.

155. The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $28,400, with $22,000 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.