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 added evenly throughout the process. Polar Springs has no beginning inventories. During May, the filtration process incurred the following costs in processing 250,000 liters: (Click the icon to view the costs.) (Click the icon to view the assignment of costs.) Record the journal entry transfer the cost of the 110,000 liters completed and transferred out of the Filtration Department and into the Bottling Department. 2 Record all of the transactions in the "Work in Process Inventory Filtration" T-account 1 1. Record the journal entry to transfer the cost of the 110,000 liters completed and transferred out of the Filtration Department and into the Bottling Department. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Date Debit Credit 2. Record all of the transactions in the "Work in Process Inventory-Filtration T-account Post the transactions involving the costs incurred to the Filtration Department to the T-account and determine the ending balance. (For entries with a $0 balance, make sure to enter "O' in the appropriate call.) Work In Process Inventory Filtration X i Data Table $ 8,840 Wages of workers operating the filtration equipment Wages of workers operating ozonation equipment. Manufacturing overhead allocated to filtration $ 9,600 $ 15,880 Water.. $ 100,000 er re Print Done Reference Polar Springs Filtration Department Assigning Costs Direct Conversion Materials Costs Total Completed and transferred out: Equivalent units completed and transferred out 110,000 0.40 $ 110,000 0.20 $ $ 44,000 $ 22,000 $ 66,000 Multiplied by: Cost per equivalent unit Costs assigned to units completed and transferred out Ending work in process: Equivalent units in ending work in process, May 31 140,000 61,600 0.20 $ 0.40 $ Multiplied by: Cost per equivalent unit Costs assigned to units in ending work in process, May 31 $ 56,000 $ 12,320 68,320 $ 134,320 Total costs accounted for Print Done Done