Equivalent Units

Sping Fresh produces premium botled water Sping Fresh purchase teian wate, or the water in Spring Fresh produces premium bottled water. Spring Fresh purchases artesian water, stores the 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 180,000 liters ion and botling. During February, the filtration (Click to icon to view the cost data.) At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Assume that in February, 155,000 liters were completed and transferred out of the Filtration Department and into the Bottling Department. The 25,000 units remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Spring Fresh has no beginning inventories Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department using the FIFO method. (Complete all answer boxes. Enter a "O" for any zero balances.)