Spring Fresh produces premium bottled water, Spring Fresh purchases artesian water, stores the water in large thanks, and then runs the water through two processes: filtration and bottling.

During February, the filtration process incurred the following costs in processing 150,000 liters:

Wages of workers operating filtration equipment $25,950

Manufacturing overhead allocated to filtration 20,000

Water 80,000

Spring Fresh had no beginning Work-in Process Inventory in Filtration Department in February.

1. Compute the February conversion costs in the Filtration Department

2. The Filtration Department completely processed 150,000 liters in February. What was the filtration cost per liter?