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Cold Spring produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 190,000 liters: (Click the icon to view the costs.) Now assume that in February, 125,000 liters were completed and transferred out of the Filtration Department and into the Bottling Department (Click the icon to view the additional information.) Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department. 0 Data Table Cold Spring 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 $ Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water 18,950 22,050 130,000 Print Done Ending work-in-process Total units accounted for i More Info i More Info Cold Spring purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. Al Cold Spring, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. The 65,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Cold Spring has no beginning Inventories Print Done Print Done