December data from the Bottling Department follow: (Click the icon to view the data.) E (Click the icon to view the costs.) Arctic Springs produces premium bottled water. Arctic 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 Bottling, where workers bottle and package the filtered 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. C. Read the requirements. 1. Fill in the time line for the bottling process. (Abbreviations used: Finished = Fin) Start Complete Complete 9,000 liters 160,000 liters Beginning work in process inventory (45% of the way through the process) Transferred in from Filtration Completed and transferred out to Finished Goods Inventory in December Ending work in process inventory (85% of the way through the bottling process) 147,000 liters 22,000 liters Costs in beginning work in process inventory Costs added during December Transferred in $ 4,100 Transferred in $ 148,000 Direct materials 0 Direct materials 30,870 Direct labor 650 Direct labor 35,000 2,025 Manufacturing overhead Manufacturing overhead 25,291 Total beginning work in process inventory Total costs added during $ 6,775 $ 239,161 as of December 1 December The Filtration Department completed and transferred out 160,000 liters at a total cost of $148,000. 1. Fill in the timeline for the bottling process. 2. Complete the first two steps of the process costing procedure for the Bottling Department: summarize the physical flow of units and then compute the equivalent units of direct materials and conversion costs