Cold Springs produces premium bottled water. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. February data from the Bottling Department follow: E (Click the icon to view the costs.) E (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 zero balance, make sure to enter "0" in the appropriate cell. Round the cost per equivalent unit to the nearest cent.) Data Table Cold Springs Bottling Department Cost per Equivalent Unit Transferred- in Direct Materials Conversion Costs Total costs to account for Costs in beginning work Costs added in process inventory during February Transferred in $ 980 Transferred in* S 133,000 Direct materials 0 Direct materials 32,130 Direct labour 620 Direct labour 33,200 Manufacturing overhead 776 Manufacturing overhead 22,310 Total beginning work in process Total costs added $ 2,376 $ 220,640 inventory as of February 1 during February *The Filtration Department completed and transferred out 153,000 litres at a total cost of $133,000. Cost per equivalent unit Choose from any list or enter any number in the input fields and then continue to the next question. Print Done - X Data Table Conversion Costs in Cold Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred Direct Flow of Production Units Materials Units to account for: Beginning work in process, February 1 1.000 153,000 Transferred in 154.000 Total physical units to account for Units accounted for: Completed and transferred out during February 153.000 153,000 153,000 1.000 1.000 Ending work in process, February 28 154,000 Total physical units accounted for 154.000 153,000 Total equivalent units 153,000 800 0 153.800 Print Done