Reference Arctic 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. December 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. Reference Arctic Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units \begin{tabular}{cr} & \multicolumn{1}{c}{ Physical } \\ \multicolumn{1}{c}{ Flow of Production } & Units \\ \hline Units to account for: & 9,000 \\ Beginning work in process, December 1 & 160,000 \\ \cline { 2 - 2 } Plus: Transferred in during December & 169,000 \\ Total physical units to account for & \end{tabular} Units accounted for: Completed and transferred out Plus: Ending work in process, December 31 22,000 22,000 0 - 18,700 Total physical units accounted for 169,000 Total equivalent units Done