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 200,000 liters: (Click the icon to view the costs.) More info -X 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. Print Done Process Data table Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water Print Done costs for the Filtra X $ 19,950 20,050 110,000 00 00 Now assume that in February, 155,000 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. unte hind More info The 45,000 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 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 Equivalent Units Physical Direct Conversion Units Materials Costs