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) Spring Fresh Production Cost Report-Filtration Department (Partial) Month Ended February 28 Equivalent Units UNITS Physical Units Direct Conversion Materials Costs Units accounted for Completed and transferred out Ending work-in-process Total units accounted for Data table Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration - $ 10,950 20,050 Water 110,000 Print Done MacBook Air CHD- Now assume that in February, 155,000 liters were completed and transfemed out of the Filtration Department and into the Botting Department (Click the icon to view the addicional information.) Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department More info The 45,000 ters remaining in Fitration's ending Work-in-Process Inventory were 80% of the way through the fitration process. Spring Fresh has no beginning Inventories Print Done