Spring Fresh produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 150,000 liters: (Click the icon to view the costs.) Now assume that in February, 125,000 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 Department. Spring Fresh Production Cost Report Filtration Department (Partial) Month Ended February 28 UNITS Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for More info Equivalent Units Physical Units Direct Materials Conversion Costs The 25,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Spring Fresh has no beginning inventories. Print Done More info Spring Fresh purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Data table Print Done Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration S 21,950 18,050 Water 80,000 Print Done