Spring Water produces premium bottled water. Spring Water purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Spring Water, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. During February, the filtration process incurred the following costs in processing $200,000$ liters:

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Now assume that in February, $120,000$ liters were completed and transferred out of the Filtration Department and into the Bottling Department.

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Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department.

e viewed the

UNITS

Units accounted for:

Completed and transferred out

Ending work$-$in$-$process

Total units accounted for

$\backslash$table$[[\backslash$table$[[$Physical$],[$Units$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]]]$

Incorrect:

$0$

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