tO Fresh Springs produpes premium bottled water. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the proces8. May data from the Bottling Department follow: (Click the icon to view the costs.) Complete Steps 3 and 4 of the process costing procedure: Summarize total costs to account for and then compute the cost per equivalent unit for both direct materials and conversion costs. (Click the icon to view additional data.) Complets Steps 3 and 4 of the process costing procedure: Summarize total costs to account for and then compute the vost per equivalent unit for both direct materials and conversion costs. (For entries with a $0 balance, make sure to enter"O in the appropriate cell. Round the cost per equivalent unit to two decimal places.) Fresh Springs Bottling Department Cost per Equivalent Unit Transferred- Direct Conversion in Materials Costs Total costs to account for Cost per equivalent unit Choose from any list or enter any number in the input fields and then continue to the next question. Data Table Reference Costs in beginning work In process Inventory Costs added Fresh Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units during May $750 Transferred in Transferred in Direct materials Direct labor Manufacturing overhead Total beginning work in process $131,000 32,130 33,300 22,340 0 Direct materials Flow of Equivalent Units 630 Direct labor Physical TransferredDirect Conversion 2226 Flow of Production Units in Materials Costs Manufacturing overhead Total costs added dring May Units to account for: $3.606 $218,770 nventory as of May 1 The Filtration Department completed and transferred out 150,000 liters at a total cost of $131,000 Beginning work in process, May 1 Plus: Transferred in during May Total physical units to account for 5,000 150,000 155,000 Print Done Units accounted for: Completed and transferred out Plus: Ending work in process, May 31 Total physical units accounted for 153,000 2,000 155,000 153,000 2,000 153,000 153,000 1,600 155,000 153,000 154,600 Total squivalent units Print Done Choose from any list or enter any number in the input fields and then continue to the next