Spring produces premium bottled water. Fresh Spring purchases artesian water, stones the water in large tanks, and then the water through two process; and bottling. During February, the process incurred the following costs in processing 160,000 Fresh Spring, water in added at the beginning of the fibration process. Conversion costs are added evenly throughout the process. Assume that in February, 135,000 liters were completed out of the Department and into the Bottling Department. The 25,000 units remaining in ending Work-in-Process Inventory were 80% of the way through the fibration process. Fresh Spring has no beginning