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.) Spring Rain Production Cost Report - Filtration Department (Partial) Month Ended February 28 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for: Transferred to Bottling Total units accounted for $ 18,950 Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration 22,050 Water 130.000 x More info At Spring Rain, water is added at the beginning of the filtration process. Conversion costs are added evenly 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 80% of the way through the filtration process. Spring Rain has no beginning inventories