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, and in May, 150,000 liters have been completed and transferred out of the Filtration Department into the Bottling Department. The 50,000 liters remaining in the Filtration Department's ending work in process inventory are 80% of the way through the filtration process. Cold Springs has no beginning inventories. During May, the filtration process incurs the following costs in processing 200,000 liters: .: (Click the icon to view the costs.) Read the requirements. 1. Fill in the time line for the filtration process. Data Table Requirements 1. 2. Fill in the time line for the filtration process. Complete the first two steps of the process costing procedure for the Filtration Department: summarize the physical flows of units and then compute the equivalent units of direct materials and conversion costs. Wages of workers operating the filtration equipment....... $ Wages of workers operating ozonation equipment........$ Manufacturing overhead allocated to filtration.............$ Water........................................... $ 10,800 12,550 24,200 190,000 Print Done Print Done