(Click the icon to view additional data.) Pure Springs produces premium bottled water. Pure Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Pure Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. During May, the filtration process incurred the following costs in processing 250,000 liters: (Click the icon to view the costs.) 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. (For entries with a $0 balance, make sure to enter "0" in the appropriate input field(s). Round the cost per equivalent unit to two decimal places.) Pure Springs Filtration Department Cost per Equivalent Unit Direct Conversion Flow of Production Materials Costs Beginning work in process Total costs to account for Cost per equivalent unit pu bd pug Reference S ers Mui Pure Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units ect Physical Direct Conversion rial Flow of Production Units Materials Costs Units to account for: Beginning work in process, May 1 Plus: Started in production during May 250,000 250,000 Total physical units to account for Units accounted for: Completed and transferred out during May 145,000 145,000 105,000 145,000 84,000 Plus: Ending work in process, May 31 105,000 250,000 Total physical units accounted for 250,000 229,000 Total equivalent units Print Done ds and then continue to the next question. - X Data Table ie $ 10,600 $ 12,850 Wages of workers operating the filtration equipment. Wages of workers operating ozonation equipment. Manufacturing overhead allocated to filtration Water.. $ 23,950 $ 170,000 Print Done