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 and bottling High Springs, water is added at the beginning of the fitration process. Conversion costs are added evenly throughout the process, and in May, 125,000 liters have been completed and transferred out of the Filtration Department into the Bottling Department. The 115,000 liters remaining in the Filtration Department's ending work in process inventory are 80% of the way through the fortion process. High Springs has no beginning inventories During May, the filtration process incurs the following costs in processing 240.000 liters Click the icon to view the costs.) Data Table Wages of workers operating the filtration equipment ......$ Wages of workers operating ozonation equipment ........$ Manufacturing overhead allocated to filtration........ $ Water ........ $ 11,400 12,650 24,000 160,000 Print Done 1. Fill in the time line for the filtration process. Conversion costs added evenly throughout the process Start 80% Complete 100% Complete Transferred out to Botting 115.000 liters started but not 2. Complete the first two steps of the process costing procedure for the Filtration Department: summarize the physical flows of units and then compute the equivalent units of direct materials and conversion costs. (For entries with a 0 balance, make sure to enter "0" in the appropriate cell.) High 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: Total physical units to account for Units accounted for: Total physical units accounted for Choose from any list or enter any number in the input fields and then continue to the next question. 2