Refer to S17A-1. At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Now assume that in February, 130,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 20,000 liters remaining in Filtration’s ending Work in process inventory were 80% of the way through the filtration process. Recall that Spring Fresh has no beginning inventories.

Requirements

1. Draw a timeline for the filtration process.

2. Compute the equivalent units of direct materials and conversion costs for the Filtration Department.