Arctic Springs produces premium bottled water. Arctic Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: fitration and botting At Arctic Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Arctic Springs has no beginning inventories. During May, the filtration process incurred the following costs in processing 250,000 liters: (Click the icon to view the costs.) (Click the icon to view the assignment of costs.) 1. Record the journal entry to transfer the cost of the 150,000 liters completed and transferred out of the Filtration Department and into the Bottling Department. 2. Record all of the transactions in the "Work in Process Inventory-Filtration" T-account 1. Record the journal entry to transfer the cost of the 150,000 liters completed and transferred out of the Filtration Department and into the Bottling Department. (Record debits then credits. Exclude explanations from any journal entries.) Datel Journal Entry Accounts Debit Credit 2. Record all of the transactions in the "Work in Process Inventory-Filtration" T-account. Post the transactions involving the costs incurred to the Filtration Department to the T-account and determine the ending balance. (For entries with a 50 balance, make sure b enter "0" in the appropriate cell.) Work in Process Inventory-Filtration 1. Record the journal entry to transfer the cost of the 150,000 liters completed and transferred out of the Filtra then credits. Exclude explanations from any journal entries.) Date Journal Entry Accounts Debit Credit Manufacturing Overhead 2. Record all of t Raw Materials Inventory Post the transac enter "0" in the a Wages Payable Work in Process Inventory-Bottling Work in Process Inventory-Filtration tration" T-account. rtment to the T-account and determine Bal, May 1 Bal, May 31 Direct labor Direct materials Manufacturing overhead Transferred to Bottling "Work in Process Inventory-Filtration" T-account. ts incurred to the Filtration Department to the T-account an ss Inventory-Filtration Wages of workers operating the filtration equipment......... $ 11,000 Wages of workers operating ozonation equipment.. Manufacturing overhead allocated to filtration.... 12,200 $ 23,000 Water..... $ 160,000 Arctic Springs Filtration Department Assigning Costs Direct Conversion Materials Costs Total Completed and transferred out: Equivalent units completed and transferred out 150,000 150,000 Multiplied by: Cost per equivalent unit $ 0.64 $ 0.22 Costs assigned to units completed and transferred out $ 96,000 $ 33,000 $ 129,000 Ending work in process: Equivalent units in ending work in process, May 31 100,000 60,000 Multiplied by: Cost per equivalent unit $ 0.64 $ 0.22 Costs assigned to units in ending work in process, May 31 $ 64,000 $ 77,200 13,200 $ 206,200 Total costs accounted for