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S6-20 (similar to) Question Help Pure Springs produces premium bottled water. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. February data from the Bottling Department follow: (Click the icon to view the costs.) BE: (Click the icon to view additional data.) Complete Steps 3 and 4 of the process costing procedure: Summarize total costs to account for and then compute the cost per equivalent unit for both direct materials and conversion costs. Complete the table below. (For entries with a zero balance, make sure to enter "0" in the appropriate cell. Round the cost per equivalent unit to the nearest cent.) Pure Springs Bottling Department Cost per Equivalent Unit Transferred- Direct Conversion in Materials Costs Total costs to account for Pure Springs Bottling Department Cost per Equivalent Unit Transferred- Direct Conversion in Materials Costs Beginning work in process, February 1 Costs added during February Divide by total equivalent units C Multiplied by equivalent units input fields and then click Check Answer. i Data Table Costs added during February Costs in beginning work in process inventory Transferred in Direct materials $ 980 Transferred in* $ 133,000 0 Direct materials 32,130 Direct labour. 620 Direct labour 33,200 22,310 776 Manufacturing overhead. Manufacturing overhead Total beginning work in process Total costs added $ 2,376 $ 220,640 inventory as of February 1 during February *The Filtration Department completed and transferred out 153,000 litres at a total cost of $133,000. Pure Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Physical Units Equivalent Units Transferred Direct in Materials Conversion Costs Flow of Production Units to account for: Beginning work in process, February 1 Transferred in 1,000 153,000 154,000 Total physical units to account for Units accounted for: Completed and transferred out during February 153,000 153,000 153,000 153,000 Print Done Units accounted for: Completed and transferred out during February 153,000 153,000 153,000 1,000 153,000 1,000 0 800 Ending work in process, February 28 154,000 Total physical units accounted for 154,000 153,000 153,800 Total equivalent units