Pure Springs produces pou w Preprostheses Conversion cost added only thout the process ng May where o n process through to processes that and bong A Puro Springs, was added at the beginning Band of the process costing procedure costs to co malon and conversion costs or entres with a sob r e Pure Springs F in Department Cost per Equivalen Direct Conversion X 0 . LE Data Table Wages of workers operating the filtration equipment Wages of workers operating ozonation equipment. Manufacturing overhead allocated to filtration.... Water...... ... $ $ $ $ 10,900 12,950 24,200 180,000 . Print Done Pure 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: Beginning work in process, May 1 230,000 Plus: Started in production during May 230.000 Total physical units to account for Units accounted for: Completed and transferred out during May 145,000 145,000 145,000 85,000 85,000 68,000 Plus: Ending work in process, May 31 230,000 Total physical units accounted for 230,000 213,000 Total equivalent units