5 Chapter 6 (Process Costing) Question 3, S6-16 (similar to) Part 1 of 2 HW Score: 0%, 0 of 6 points O Points: 0 of 1 Save 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 and bottling. At Canadian Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. During February, the filtration process incurred the following costs in processing 230,000 litres: (Click the icon to view the costs.) (Click the icon to view additional data.) Complete Steps 3 and 4 of the process costing procedure: Summarize total costs to account for and then compute the cost per equivalent unit for both direct materials and conversion costs. 2.20 Complete the table below. (For entries with a zero balance, make sure to enter "0" in the appropriate cell. Round the cost per equivalent unit to two decimal places.) Canadian Springs Filtration Department Cost per Equivalent Unit Direct Conversion Flow of Production Materials Costs: Total costs to account for E: (Click the icon to view additional data) Data table Wages of workers operating the filtration equipment $ 15,000 Wages of workers operating ozonation equipment Manufacturing overhead allocated to filtration 16,500 25,000 Water 170,000 - X Ganaural Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Direct Conversion Units Materials Costs Flow of Production Units to account for: Beginning work in process, February 1 0 Started in production during February 230,000 230,000 Total physical units to account for Units accounted for: Completed and transferred out during February 160,000 160,000 160,000 Ending work in process, February 28 70,000 70,000 56,000 Total physical units accounted for 230,000 Total equivalent units 230,000 216,000 Ju