Calculating conversion costs and unit costFIFO method Spring Fresh produces premium bottled water. Fresh purchases artesian Water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. During February, the filtration process incurred the following costs in processing 200,000 liters: Spring Fresh had no beginning Work-in-Process Inventory in the Filtration Department in February. Requirements Use the FIFO method to compute the February conversion costs in the Filtration Department. The Filtration Department completely processed 200,000 liters in February. Use the FIFO method to determine the filtration cost per liter. Wages of workers operating filtration equipment $ 34,950 Manufacturing overhead allocated to filtration 19,050 Water 110,000