Lanaa$$an spr$$ngs proauces prem$$um dotuea water. Lanaa$$an spr$$ngs purcnases 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 During August, the filtration process incurs the following costs in processing $240,000$ litres:

Wages of workers operating the filtration equipment. $.....$ $$12,000$

Wages of workers operating ozonation equipment. $......16,000$

Manufacturing overhead allocated to filtration. $..........25,500$

Water. $q,$

Canadian Springs has no beginning inventory in the Filtration Department.

Compute the August conversion costs in the Filtration Department.

$243,500$

$28,000$

$53,500$

$25,500$

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