Spring Rain produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 200.000 liters: (Click the icon to view the costs.) Now assume that in February, 125,000 liters were completed and transferred out of the Filtration Department and into the Bottling Department. (Click the icon to view the additional information.) Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department. More Info Spring Rain Production Cost Report - Filtration Department (Partial) Month Ended February 28 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for: Completed and transferred out 125000 75000 75000 Ending work-in-process 200000 200000 Total units accounted for Spring Rain purchases artesian water, stores the water in large tanks, and then runs the water through two processes: Filtration and bottling. At Spring Rain, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process 125000 Print Done i More Info A Data Table The 75,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Spring Rain has no beginning inventories. S Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water 18,950 19,050 120,000 Print Done EN ? Print Done All Clear All Check