Save on c 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 Pure Springs has no beginning inventories. During February, the filtration process incurred the following costs in processing 185,000 litres: (Click the icon to view the costs.) Requirements (Click the icon to view the assignment of costs.) 1. Record the journal entry to transfer the cost of the 155,000 litres completed and transferred out of the Filtration Department and into the Bottling Department. 2. Record all of the transactions in the "Work in Process Inventory-Filtration" T-account. ed 00 Requirement 1. Record the journal entry to transfer the cost of the 155,000 litres completed and transferred out of the Filtration Department and into the Bottling Department. (Record debits first, then credits. Explanations are not required.) Date Journal Entry Accounts Debit Credit Data table Wages of workers operating the filtration equipment Wages of workers operating ozonation equipment.. Manufacturing overhead allocated to filtration Water Print Done - Xin $ 13,620 12,000 pa 24,500 109,150 27 Completed and transferred out Ending work in process inventory: Direct materials Conversion Costs Total cost of ending work in process inventory Total cost accounted for Pure Springs Filtration Department Assignment of Costs Direct Materials Conversion Costs Total 155,000 x ( $ 0.59 + $ 0.28) $ 134,850 30,000 x $ 0.59 17,700 24,000 x $ 0.28 6,720 24,420 $ 159,270