Pure Springs produces premium bottled water. Pure Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Pure Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. During February, the filtration process incurred the following costs in processing 220,000 litres: 2 (Click the icon to view the costs.) B (Click the icon to view additional data.) Complete Steps 3 and 4 of the process costing procedure: summarize total costs to account for and then compute the cost per equivalent unit for both direct materials and conversion costs. (For entries with a zero balance, make sure to enter "0" in the appropriate cell. Round the cost per equivalent unit to two decimal places.) Data Table - X Pure Springs Filtration Department Cost per Equivalent Unit Direct Flow of Production Materials Conversion Costs 13,000 14,500 Wages of workers operating the filtration equipment Wages of workers operating ozonation equipment Manufacturing overhead allocated to filtration Water 26,000 190,000 Total costs to account for Print Done Cost per equivalent unit Data Table - X . 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, February 1 220,000 Started in production during February 220,000 Total physical units to account for Units accounted for Completed and transferred out during February 120,000 120,000 120,000 Ending work in process, February 28 100,000 100,000 80,000 Total physical units accounted for 220,000 220,000 200,000 Total equivalent units Print Done