Refer to Short Exercise S20A-13. At Spring Rain, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process.

Now assume that in February, 80,000 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 70% of the way through the filtration process. Recall that Spring Rain has no beginning inventories.

Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department using the FIFO method.

Data From Short Exercise S20-13:

Spring Rain produces premium bottled water. Spring Rain purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling.

During February, the filtration process incurred the following costs in processing 100,000 liters:

Spring Rain had no beginning Work-in-Process Inventory in the Filtration Department in February.

Transcribed Image Text:

Wages of workers operating filtration equipment Manufacturing overhead allocated to filtration Water $ 20,950 24,050 170,000