i Reference Polar Springs Filtration Department Cost per Equivalent Unit Direct Conversion Flow of Production Materials Costs Beginning work in process, May 1 OS 0 110,000 45,000 Plus: Costs added during May Total costs to account for 110,000 45,000 Divided by: Total equivalent units 200,000 187,500 0.55 $ 0.24 Cost per equivalent unit Print Done i Reference Polar 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, May 1 Plus: Started in production during May 200,000 200,000 Total physical units to account for Units accounted for: Completed and transferred out 150,000 150,000 150,000 Plus: Ending work in process, May 31 50,000 50,000 37,500 200,000 Total physical units accounted for 200,000 187.500 Total equivalent units Print Done * Data Table Wages of workers operating the filtration equipment .......$ Wages of workers operating ozonation equipment ........$ Manufacturing overhead allocated to filtration ............$ Water......... ... $ 9,200 9,800 26,000 110,000 Print Done