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 botling. During February, the filtration process incurred the following costs in processing 200,000 liters: E (Click to Icon to view the cost data.) A (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 answer boxes. Enter a 'O' for any zero balances.) More Info Spring Fresh Production Cost Report - Filtration Department (Partial) Month Ended February 28 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for 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 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 70,000 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 Transferred Bottling $ Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water 34,950 19,050 Total units accounted for 110,000 Print Done