Refer to Short Exercise S18-5. At Russia Spring, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Now assume that in February, 80,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 70,000 liters remaining in Filtration’s ending Work-in-Process Inventory were 80% of the way through the filtration process. Recall that Russia Spring has no beginning inventories. Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department.