Mountain Fresh produces premium bottled water.

During February, the filtration process incurred the following costs in processing 200,000 liters:

Now assume that in February,155,000 liters were completed and transferred out of the Filtration Department and into the Bottling Department.

The 45,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Mountain Fresh has no beginning inventories.

Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department.

Mountain Fresh
Production Cost Report - Filtration Department (Partial)
Month Ended February 28
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for

Spring Fresh purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water $ 19,950 20,050 110,000