Refer to the Crystal Springs Filtration Department Data Set and your answer to S5- 15. 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.
Crystal Springs Data Set:
Crystal Springs produces premium bottled water. Crystal Springs purchases artesian ­water, stores the water in large tanks, and then runs the water through two processes:
• Filtration, where workers microfilter and ozonate the water
• Bottling, where workers bottle and package the filtered water
During May, the filtration process incurs the following costs in processing 205,000 liters:

Wages of workers operating the filtration equipment.............................. $ 10,280
Wages of workers operating ozonation equipment................................. $ 11,500
Manufacturing overhead allocated to filtration........................................ $ 25,500
Water......................................................................................................... $ 118,900
Crystal Springs has no beginning inventory in the Filtration Department.