Chapter 5, Problem 5.17SE

Continuation of S5-16: Record journal entry and post to T-account (Learning Objective 4)

Refer to the Arctic Springs Filtration Department Data Set and your answer to S5-16.

1. 1. Record the journal entry to transfer the cost of the 160.000 liters completed and transferred out of the Filtration Department and into the Bottling Department.
2. 2. Record all of the transactions in the “Work in Process Inventory—Filtration” T-account.

Arctic Springs Data Set: Filtration Department

Arctic Springs produces premium bottled water. Arctic Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes:

• Filtration, where workers microfilter and ozonate the water
• Bottling, where workers bottle and package the filtered water

During December, the filtration process incurs the following costs in processing 200,000 liters:

Wages of workers operating the filtration equipment	$ 9,380
Wages of workers operating ozonation equipment	$ 9,300
Manufacturing overhead allocated to filtration	$ 24,000
Water	$120,000

Arctic Springs has no beginning inventory in the Filtration Department.