Pure Spring Company produces premium bottled water. They use two processes Filtration (P1) and Bottling (P2). In the Filtration department water is added halfway through the process. Conversion costs are incurred evenly throughout the filtration process. In the Bottling department conversion costs are incurred evenly throughout the bottling process, but packaging materials are added halfway through the process. The company uses a FIFO system (you will only need to provide responses for P2, Bottling) Use the following information: P1- Filtration Department Units: Beg. WiP Inventory 17,500 gallons Started in Production 68,000 gallons Completed and Transferred out 73,500 gallons Ending WiP (Filtration process 15% complete) 12,000 gallons Costs: Beg. WiP Inventory (DM cost, $2,200, CC cost $6,000) 8,200 Costs Added During Production: E Costs: Beg. WiP Inventory (DM cost, $2,200, CC cost $6,000) 8,200 Costs Added During Production: Water Direct Labor 8,800 Manufacturing Overhead 19,600 P2 Bottling Department Units: Beg. WiP Inventory gallons Completed and Transferred out 67,000 gallons Ending WiP (Bottling process 75% complete) gallons +Pr 32,500 2,500 9,000 Costs: Beg. WiP Inventory (Transferred-In cost, $1,200, DM $300 CC cost $600) $ 2,100 Costs Added During Production: Packaging Materials 27,000 Direct Labor 16,800 ***** Manufacturing Overhead 36,600 For the Bottling Process (P2), provide the following: 1. What is the total number of Equivalent units for Direct Materials? 2. What is the Cost Per Equivalent unit for Transferred-In costs? 3. What is the total cost of goods transferred-out? 4. What is the balance of Ending WiP for Bottling?