Cold Springs produces premium bottled water. Cold Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Cold 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.) - (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. (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.) Data Table Reference Cold Springs Filtration Department Cost per Equivalent Unit $ 11,000 Direct Conversion Costs Flow of Production Materials Wages of workers operating the filtration equipment.. Wages of workers operating ozonation equipment Manufacturing overhead allocated to filtration $ 12,650 $ 24,300 Cold 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 Water................ .... $ 160,000 Total costs to account for Print Done Units to account for: Beginning work in process, May 1 Plus: Started in production during May 0 250,000 250,000 Total physical units to account for Units accounted for: Completed and transferred out during May Plus: Ending work in process, May 31 155,000 95.000 155,000 95,000 155,000 76,000 250,000 Total physical units accounted for 250,000 231,000 Total equivalent units Print Done