Refer to the Arctic Springs Filtration Department Data Set. At Arctic Springs, water is added at the beginning of the filtration process. Conversion costs are incurred evenly throughout the process, and in December, 160,000 liters have been completed and transferred out of the Filtration Department to the Bottling Department. The 40,000 liters remaining in the Filtration
Department's ending work in process inventory are 85% of the way through the filtration process. Recall that Arctic Springs has no beginning inventories.
1. Draw a time line for the filtration process.
2. Complete the first two steps of the process costing procedure for the Filtration Department: summarize the physical flows of units and then compute the equivalent units of direct materials and conversion costs.
Arctic Springs Filtration Department Data Set

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During December, the filtration process incurs the following costs in processing 200,000 liters: Wages of workers operating the filtration equipment . Wages of workers operating ozonation equipment Manufacturing overhead allocated to filtration . Water . $ 9,380 $ 9,300 $ 24,000 to $120,000