Spring Fresh produces premium bottled water. Spring Fresh purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. During February, the filtration process incurred the

following costs in processing 200,000 liters:

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.)

1 Data table Spring Fresh Production Cost Report - Filtration Department (Partial) Month Ended February 28 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water $ 34,950 19,050 110,000 - X More info Transferred to Botting At Spring Fresh, water is added at the beginning of the filtration process Conversion costs are added evenly throughout the process. Assume that in February, 130,000 Stors were completed and transferred out of the Filtration Department into the Botting Department. The 70,000 tors remaining in Filtration's ending Work in Process Inventory were 80% of the way through the filtration process Spring Frosh has no beginning inventories Total units accounted for