Pure Springs produces premium bottled water. In the Bottling Department workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. May data from the Bottling Department follow: (Click the icon to view the costs per equivalent unit.) (Click the icon to view additional data.) Complete Step 5 of the process costing procedure: Assign costs to units completed and to units in ending inventory. (For accounts with a 0 balance, make sure to enter "o" in the appropriate cell. Enter quantities first, then other amounts in the same order as presented.) Pure Springs Bottling Department Assigning Costs Transferred- Direct Conversion in Materials Costs Total Completed and transferred out: Ending work in process: Total costs accounted for Choose from any list or enter any number in the input fields and then click Check Answer All parts showing Clear All Check Answer Pure Springs Bottling Department Cost per Equivalent Unit Transferred in 3,300 $ 132,000 Direct Conversion Materials Costs Beginning work in process Plus: Costs added during May Total costs to account for 0 $ 27,500 3,148 55,900 Divided by: Total equivalent units 135,300 165,000 27,500 110,000 59,048 134,200 Cost per equivalent unit $ 0.82 $ 0.25 $ 0.44 Pure Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred Direct Conversion Flow of Production Units in Materials Costs Units to account for: Beginning work in process, May 1 Plus: Transferred in during May 9,000 156,000 165,000 Total physical units to account for Units accounted for: Completed and transferred out 110,000 55,000 110,000 55,000 110,000 0 110,000 24,200 Plus: Ending work in process, May 31 Total physical units accounted for 165,000 Total equivalent units 165,000 110,000 134,200