Spring Fresh produces premium bottled water. Spring Fresh purchases artesian water, stores the water in large tanks, and then runs the water filtration and bottling. During February, the filtration process incurred the following costs in processing $200,000$ liters:

$($Click to icon to view the cost data.$)$

$($Click the icon to view additional information.$)$

Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department using the FIFO method. $($Complete all input fields. Enter a $"0"$ for any zero balances.$)$

Data table

$\backslash$table$[[$Wages of workers operating the filtration equipment,$$4,950$