Spring Rain produces premium bottled water. Spring Rain 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 $150,000$ 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.$)/$r$/$n$/$r$/$n More info At Spring Rain, water is added at the beginning of the filtration process. Conversion costs are added eventy throughout the process. Assume that in February, $145,000$ liters were completed and transferred out of the Filtration Department into the Bottling Department. The $5,000$ liters remaining in Filtration's ending Work$-$in$-$Process Inventory were $\backslash (80\backslash \%\backslash )$ of the way through the filtration process. Spring Rain has no beginning inventories.