S20A-16 Computing EUP-FIFO Method Refer to Short Exercise S20A-150. At Spring Fresh, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Now assume that in February, 130,000 liters were completed and transferred out of the Filtration Department into the Bottling Department. The 70,000 liters remaining in Filtration's ending Work-in-Process Inventory were 80% of the way through the filtration process. Recall that Spring Fresh has no beginning inventories. Compute the equivalent units of production for direct materials and conversion costs for the Filtration Department using the FIFO method. Wages of workers operating filtration equipment Manufacturing overhead allocated to filtration Water $ 34,950 19,050 110,000