Data Table Beginning work in process inventory (40% of the way through the process) 6,000 liters Goods Inventory in May 155,000 liters Completed and transferred out to Finished . . . . . . . . . . . . . . . . . . . Ending work in process inventory (80% of the way through the bottling process) . 9,000 liters Print Done Data Table Costs in beginning work Costs added in process inventory during May Transferred in $ 1,840 Transferred in* $ 131,000 32,550 33,900 11,450 Direct materials 8,926 Manu Total beginning work in process Total costs added $11,336 $208,900 inventory as of May 1 during May The Filtration Department completed and transferred out 140,000 liters at a total cost of $131,000 Print Done High Springs produces premium bottled water. High Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: Filtration, where workers microfilter and ozonate the water Botting, where workers bottle arnd package the filtered water In the Botling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the Botting process, but packaging materials are not added uni the end of the process. May data from the Bottling Department followw. (Click the ioon to view the data.) Read the equirements. 1 . Fill in the time line for the bottling process. (Abbreviations used: Finished Fin) (Click the icon to view the costs.) Start Complete Complete 2. Complete the first two steps of the prooess costing procedure for the Bottling Department: summarize the physical flow of units and then compute the equivalent units of direct materials and conversion costs. (For accounts with a 0 balance make sure to enter"0" in the appropriate cell.) High Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Unit Physical Transferred Drect Converslon Flow of Production Units in Materials Costs Units to account for: Units accounted for: Total equivalent units