China Spring produces premium botied water: (Cick the icon to view the asditional information). Durng February, the fitration process haured the folowing costs in processing 150,000 Hors: (Clck the icon to view the costs.) Now assume that in February, 130,000 laers were completed and transferred out of the Flenation Department and into the Boting Depariment. (1) (Click the icon to vew the addicional information.) Compute the equivalent units of production for diect materials and conversion costs for the Filtration Department. More info China Spring purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At China Spring, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Data table More info The 20,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. China Spring has no beginning inventories