Data:

Pure Springs
Filtration Department
Cost per Equivalent Unit
	Direct	Conversion
Flow of Production	Materials	Costs
Beginning work in process, February 1	$0	$0
Costs added during February	109,150	50,120
Total costs to account for	109,150	50,120
Divide by total equivalent units	185,000	179,000
Cost per total equivalent unit	$0.59	$0.28

Data:

Pure 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
Units to account for:
Beginning work in process, February 1	0
Started in production during February	185,000
Total physical units to account for	185,000
Units accounted for:
Completed and transferred out during February	155,000	155,000	155,000
Ending work in process, February 28	30,000	30,000	24,000
Total physical units accounted for	185,000
Total equivalent units		185,000	179,000

Data:

Wages of workers operating the filtration equipment	$13,620
Wages of workers operating ozonation equipment	12,000
Manufacturing overhead allocated to filtration	24,500
Water	109,150

Pure Springs produces premium bottled water. Pure Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Pure Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. During February, the filtration process incurs the following costs in processing 185,000 litres:

Complete Step 5 of the process costing procedure: assign costs to units completed and to units in ending inventory. Prepare a schedule that answers the following questions.

Requirements

1.

What is the cost of the 155,000 litres completed and transferred out of the Filtration Department?

2.

What is the cost of 30,000 litres remaining in the Filtration Department's ending work in process inventory?

Requirement 1. What is the cost of the 155,000 litres completed and transferred out of the Filtration Department? (Round your answer to the nearest whole dollar. Enter quantities first, then other amounts in the same order as presented.)

Pure Springs
Filtration Department
Assignment of Costs
	Assign costs:	Direct Materials			Conversion Costs				Total
1.			x (		+		)

Requirement 2. What is the cost of 30,000 litres remaining in the Filtration Department's ending work in process inventory? (Round your answers to the nearest whole dollar. Enter quantities first, then other amounts in the same order as presented.)

Pure Springs
Filtration Department
Assignment of Costs
	Assign costs:	Direct Materials			Conversion Costs				Total
		Units		Cost		Units		Cost
2.	Ending work in process inventory:
			x
							x
	Total costs accounted for