Points: 3 of 9 Save Spring Rain produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 160,000 Sters (Click the icon to view the costs.) Now assume that in February, 150.000 liters were completed and transferred out of the Fitration 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 Fitration Department Spring Rain Production Cost Report-Filtration Department (Partial) Month Ended February 28 UNITS Units accounted for Completed and transferred out Ending work-in-process Total units accounted for Data table Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration $ 22.960 Physical Units Direct Materials Equivalent Units Conversion Costs Water 23.050 90.000 - X More info Spring Rain purchases artesian water, stores the water in large tanks, and then runs the water through two processes: fitration and bottling At Spring Rain water is added at the beginning of the fitration process. Conversion costs are added evenly throughout the process