Thai Spring produces premium bottled water. (Click the icon to view the additional information.) During February, the filtration process incurred the following costs in processing 190,000 liters: (Click the icon to view the costs.) Now assume that in February, 140,000 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. Data table \begin{tabular}{|lr} \hline Wages of workers operating the filtration equipment & 18,950 \\ Manufacturing overhead allocated to filtration & 22,050 \\ Water & 130,000 \\ \hline \end{tabular}