Cold Spring produces premium bottled water. Cold Spring 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 150,000 liters: View the cost data. View the additional information. Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department using the FIFO method. (Complete all input fields. Enter a "O" for any zero balances.) Cold Spring Production Cost Report - Filtration Department (Partial) Month Ended February 28 UNITS Units accounted for: Transferred to Bottling Total units accounted for Cost Data Equivalent Units Physical Units Direct Materials Conversion Costs Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration $ 19,950 22,050 Water 150,000 Print Done Additional Information At Cold Spring, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Assume that in February, 135,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 15,000 liters remaining in the Filtration Department's ending Work-in-Process Inventory were 80% of the way through the filtration process. Cold Spring has no beginning inventories. 1