Chill 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. February data from the Bottling Department follow: E: (Click the icon to view the costs.) E: (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 the nearest cent.) Chill Springs Bottling Department Cost per Equivalent Unit - X Data table Transferred Direct Conversion Costs in Materials Chill Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred- Direct Flow of Production Units in Materials Conversion Beginning work in process, February 1 Costs - X Costs added during February Data table Units to account for: Beginning work in process, February 1 Transferred in 9,000 Divide by total equivalent units 156,000 165,000 Multiplied by equivalent units Total physical units to account for Units accounted for: Completed and transferred out during February Ending work in process, February 28 157,000 8.000 157,000 8,000 157,000 0 157,000 6,400 Costs in beginning work Costs added in process inventory during February Transferred in $ 3.300 Transferred in S 132,000 Direct materials 0 Direct materials 28,260 Direct labour... 590 Direct labour 33,600 700 22.300 Manufacturing overhead Manufacturing overhead. Total beginning work in process Total costs added $ 4,590 S 216,160 inventory as of February 1 during February *The Filtration Department completed and transferred out 156,000 litres at a total cost of $132,000. 165,000 Total physical units accounted for 165.000 Total equivalent units 157,000 163,400 Print Done Print Done