Reference Cold Springs Filtration Department Cost per Equivalent Unit Cold Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Direct Conversion Flow of Production Materials Costs Beginning work in process, May 1 0 $ Equivalent Units Flow of Physical Units 160,000 46,200 46,200 210,000 0.22 Plus: Costs added during May Direct Conversion 160,000 250,000 Total costs to account for Divided by: Total equivalent units Cost per equivalent unit Flow of Production Materials Costs Units to account for: 0.64 $ Beginning work in process, May 1 Plus: Started in production during May Total physical units to account for 250,000 250,000 Print Done Units accounted for: 150,000 100,000 150,000 100,000 150,000 60,000 Completed and transferred out Plus: Ending work in process, May 31 Total physical units accounted for 1 Data Table 250,000 250,000 210,000 Wages of workers operating the filtration equipment . . .. $11,000 Total equivalent units $ 23,000 $ 160,000 Print Done Water Cold Springs produces premium bottied water. Cold Springs purchases artesian waer, stores the water in large tanks, and then runs the water through two processes: ltration and bottling, At Cold Springs, water is added at the beginning of the fitration process Conversion costs are added evenly throughout the process. During May, the fitration process incurred the folowing costs in processing 250,000 itens: (Cick the lcon to view the costs.) (Click the icon to vew the frst two steps of the process costing procedure.) (Cick the loon to view tho third and fourth stopa of the procoss costing proceduro.) Complete Step 5 ofthe process costing procedure: Assign costs to units completed and to units in ening inventory. Prepare a schedule that answers te following question 1. What is the cost of the 150,000 iters completed and transterred out of the Filtration Department? 2. What is the cost of 100,000 liters remaining in the Filtration Department's ending work in process inventory? 1. what is the cost of the 150,000 Iners complesed and transferred out of the Fitretion Department? (Round your answers to the nearest whole doilar. Enter quantiies first, then other amounts in the same order as presented.) Cold Springs Fitration Department Assigning Costs Direct Conversion Materials Costs Total Completed and transferred out Costs assigned to units completed and transterred out 2. what is the cost of 100,000 iners remaining in ne Fitraion Department's ending work in process invemtory? (Round your answers to the nearest whole dolat. Enter cuantties frst, then other amounts in the seme order as presented.) Cold Springs Fitration Department Assigning Costs Direct Conversion Materials Costs Total Ending work in process: Costs assigned to units in ending work in process, May 31