Russia Spring produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 190,000 liters: (Click the icon to view the costs.) Now assume liters were completed and transferred out of the Filtration Department and into the Bottling Department. (Click the icon to view the additional information.) Compute the equivalent units of production for direct materials and conversion costs for the Filtration Russia Spring Production Cost Report - Filtration Department (Partial) Month Ended February 28 Equivalent Units Physical Direct Conversion Time Remaining: 01:58:15 Next - X Data table = Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration $ 18,950 test 22,050 Water 130,000 Rus 000 ed out the Dur follo Print Done ional UNITS Units accounted for Completed and transferred out Ending work-in-process Total units accounted for production for direct materials and numin nant for the Cilention rnysical Unfect Conversion Units Materials Costs