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 200,000 litres: 5 (Click the icon to view the costs.) 5(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. .... 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.) Data table Canadian Springs Filtration Department Cost per Equivalent Unit Data table Direct Conversion Flow of Production Materials Costs Canadian Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs $ 12,000 Wages of workers operating the filtration equipment Wages of workers operating ozonation equipment Manufacturing overhead allocated to filtration 15,500 28,500 Water................. 190,000 Beginning work in process, February 1 Units to account for: Beginning work in process, February 1 Started in production during February 200,000 Completed and transferred out during February Print Done 200,000 Costs added during February Divide by equivalent units Total physical units to account for Units accounted for: Completed and transferred out during February Ending work in process, February 28 135,000 65,000 135,000 65.000 135,000 52.000 Ending work in process, February 28 200,000 Total physical units accounted for 200.000 187,000 Total equivalent units Print Done