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Units completed and transferred

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Health Beverage Company uses a process costing system to collect costs related to the production of its celery flavored cola. The cola is first processed in a Mixing Department at Health and is then transferred out and finished up in the Bottling Department. The finished cases of cola are then transferred to Finished Goods Inventory. The following information relates to Health's two departments for the month of January:
Mixing Bottling
Cases of cola in work in process, January 1 9,300 3,400
Cases of cola completed/transferred out during January 77,800 ?
Cases of cola in work in process, January 31 4,500 7,900

How many cases of cola were completed and transferred to Finished Goods Inventory during January?

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The solution shows calculations of number of cases of cola were completed and transferred to Finished Goods Inventory during January

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Cases transferred in bottling department = cases transferred out from mixing ...

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