Spring Fresh had no beginning Work-in-Process Inventory in the Filtration 57 Department in February and uses the weighted-average method. What are the converson costs in February for the 58 Filtration Department? The Filtration Department completely processed 200,000 liters in February. What was the filtration cost 59 per liter? At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Now assume that in February, 155,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 45,000 liters remaining in Filtration's ending Work-inProcess Inventory were 80% of the way through the filtration process. Recall that Spring Fresh has no beginning inventories. Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department