Cold Spring produces premium bottled water. Now assume that in February, 140,000 liters were (i) (Click the icon to view the additional information.) completed and transferred out of the Filtration During February, the filtration process incurred the following costs in processing 150,000 liters: Department and into the Bottling Department. (i) (Click the icon to view the additional (Click the icon to view the costs.) information.) Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department. Data table \begin{tabular}{lrr|} \hline Wages of workers operating the filtration equipment & $21,950 \\ Manufacturing overhead allocated to filtration & 18,050 \\ Water & 80,000 \\ \hline \end{tabular} The 10,000 liters remaining in Filtration's ending Work-in-Process inventory were 80% of the way through the fitration process. Cold Spring has no beginning inventories. More info Cold Spring purchases artesian water, stores the water in large tanks, and then runs the water through two processes: fitraton and bottling. At Cold Spring, water is added at the beginning of the filration process. Conversion costs are added evenly throughout the process