in processing 190,000 icers: Yew the costa Vere the eds tonal information. Additional Information then runs the water through two processen poess. During Fobnary, the Seration procest The 40,000 lifers remsining in Fitration's ending Work-in Process inventory were BO\% of the woy through the fitration process. Russis Spring has no beginning inventories. Costs \begin{tabular}{|lr|} \hline Wages of workers operating the fitration equipment & $18,950 \\ \hline Manufacturing overhead allocated to fitration & 22,050 \\ Water & 130,000 \\ \hline \end{tabular}