Compute the equivalent units of production for direct materials

Calculating Conversion Costs and Unit Cost; Computing EUP Comprehensive Problem Russia Spring produces premium bottled water. Russia Spring purchases artesian water, stores e water in large tanks, and then runs the water through two processes: filtration and bottling. During February, the filtration process incurred the following costs in processing 150,000 liters Wages of workers operating filtration equipment Manufacturing overhead allocated to filtration Water $19,950 22,050 150,000 Russia Spring had no beginning Work-In-Process Inventory in the Filtration Department in February. 1. Compute the February conversion costs in the Filtration Department. 2. The Filtration Department completely processed 150,000 liters in February. What was the filtration cost per liter? 72 oso 152,oo At Russia Spring, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Now assume that in February, 80,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 70,000 liters remaining in Filtration's ending Work-In-Process Inventory were 80% of the way through the filtration process. Recall that Russia Spring has no beginning inventories. Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department