Transferred-in cost vigor inc. produces an energy drink. the product is sold by the quart. the company has two departments: mixing and bottling. for may, the bottling department had 30,000 quarts in beginning inventory (with transferred-in costs of $63,000) and completed 140,000 quarts during the month. further, the mixing department completed and transferred out 120,000 gallons at a cost of $237,000 in may. required: 1. prepare a physical flow schedule for the bottling department. powers inc. physical flow schedule- bottling department for the month of august physical flow schedule: units in beginning work in process 70,000 units started during the periad total units to account for units completed and transferred out: units started and completed units completed from beginning work in process units in ending work in process total units accounted for 2. calculate equivalent units for the transferred-in category equivalent units 3. calculate the unit cost for the transferred-in category per unit