Polar Springs produces premium bottled water. Polar Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Polar Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process, and in May, 155,000 liters have been completed and transferred out of the Filtration Department into the Bottling Department. The 65, 000 liters remaining in the Filtration Department's ending work in process inventory are 80% of the way through the filtration process. Polar Springs has no beginning inventories. During May, the filtration process incurs the following costs in processing 220,000 liters:

2. Complete the first two steps of the process costing procedure for the Filtration Department: summarize the physical flows of units and then compute the equivalent units of direct materials and conversion costs. (For entries with a 0 balance, make sure to enter "0" in the appropriate cell.)

Data Table Wages of workers operating the filtration. equipment. ...... $ Wages of workers operating ozonation equipment........ $ Manufacturing overhead allocated. to. filtration............... $ $ 11,000 12,500 24,300 120,000 . W ater ............................................ 1. Fill in the time line for the filtration process. Complete 100% complete 65,000 liters started but not finished 155,000 liters completed and transferred out 220,000 liters completed and transferred out Conversion costs added at 80% throughout the process Conversion costs added evenly throughout the process Direct materials (water) added Transferred out to Bottling 1. Fill in the time line for the filtration process. Start Complete L Complete 100% complete Direct materials (water) added Transferred out to Bottling 1. Fill in the time line for the filtration process. Start Complete complete mmarize the physical flows of units ar 100% complete 65,000 liters started but not finished 155,000 liters completed and transferred out 220,000 liters completed and transferred out Conversion costs added at 80% throughout the process Conversion costs added evenly throughout the process Direct materials (water) added Transferred out to Bottling Clorof Sauvalent Ilnits 1. Fill in the time line for the filtration process. Start Complete L C omplete mmarize the physical flows of units and then compute the 65,000 liters incomplete 155,000 liters incomplete 220,000 liters incomplete Polar Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Total physical units to account for Units accounted for: Total physical units accounted for Total equivalent units Polar Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Direct Conversion Physical Units Flow of Production Materials Costs Units to account for: Beginning work in process, May 1 Completed and transferred out Ending work in process, May 31 Started in production during May Total physical units accounted for Total equivalent units