Refer to the Canadian Springs Filtration Department Data Set and your answer to S5-15 and S5-16. Complete Step 5 of the process costing procedure: Assign costs to units completed and to units in ending inventory. Prepare a schedule similar to Exhibit 5-9 that answers the following questions.

Canadian Springs produces premium bottled water. Canadian 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 February, the filtration process incurs the following costs in processing 200,000 litres:
Wages of workers operating the filtration equipment............................ $ 11,100
Wages of workers operating ozonation equipment................................ 12,850
Manufacturing overhead allocated to filtration..................................... 24,050
Water.................................................................................................... 120,000
Canadian Springs has no beginning inventory in the Filtration Department.
Requirements
1. What is the cost of the 160,000 litres completed and transferred out of the Filtration Department?
2. What is the cost of 40,000 litres remaining in the Filtration Department€™s ending work in process inventory?

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GogglesPlus SHAPING DEPARTMENT Month Ended October 31 Direct Materials Conversion Costs Total Completed and transferred out (40,000) Ending work in process inventory (10,000) [40,000 x ($2.80 +S1.60)] = $176,000 Direct materials Conversion costs Total cost of ending work in process inventory = $ 28,000 [2,500 × $1.601 1= 4,000 32,000 $208,000 [10,000 x $2.80] Total costs accounted for Note: Equivalent units are from Exhibit 5-5, Costs per equivalent are from Exhibit 5-8.