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ALP Springs wil l be of the process Pure Springsproces prebied wat Pure S c h w estore the warnings and then the water throug
Sto on i Reference sol Pure Springs Filtration Department Flow of Physical Units and Computation of Equivalent Units Flow of
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Answer #1

Since first picture is not very clear, following figures have been read as
Wages - Filtration = $10900, Wages Ozonation = $12950, Overhead = $24200 and Water = $100000

Flow of Production Direct Materials Conversion Costs
Beginning WIP Cost $                    -   $                      -  
Costs added $        1,00,000 $             48,050
Total Costs to account for $        1,00,000 $             48,050
Equivalent units 230000 213000
Cost per equivalent unit $               0.43 $                  0.23

If there is difference in any of figures kindly comment, i will make the necessary changes

Direct Materials Conversion Costs Total
Costs to be accounted for $        1,00,000 $             48,050 $        1,48,050
Costs accounted for
Completed and transferred $           63,044 $             32,710 $           95,754
Ending WIP $           36,956 $             15,340 $           52,296
Total Costs accounted for $        1,00,000 $             48,050 $        1,48,050
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