Refer to the Crystal 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 that answers the following questions.
1. What is the cost of the 165,000 liters completed and transferred out of the Filtration Department?
2. What is the cost of 40,000 liters remaining in the Filtration Department’s ending work in process inventory?
Crystal Springs Data Set:
Crystal Springs produces premium bottled water. Crystal 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 May, the filtration process incurs the following costs in processing 205,000 liters:

Wages of workers operating the filtration equipment.............................. $ 10,280
Wages of workers operating ozonation equipment................................. $ 11,500
Manufacturing overhead allocated to filtration........................................ $ 25,500
Water......................................................................................................... $ 118,900
Crystal Springs has no beginning inventory in the Filtration Department.