Arctic Springs produces premium bottled water. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. December data from the Bottling Department (Click the icon to view the costs per equivalent unit.) (Click the icon to view additional data.) follow: Complete Step 5 of the process costing procedure: Assign costs to units completed and to units in ending inventory. (For accounts with a 0 balance, make sure to enter "0" in the appropriate cell. Enter quantities first, then other amounts in the same order as presented.) Arctic Springs Bottling Department Assigning Costs Transferred- in Direct Materials Conversion Costs Total Completed and transferred out: Costs assigned to units in beginning work in process, December 1 Ending work in process: Total costs accounted for