Cold Spring produces premium bottle water. Cold Spring purchases artesian water, stores the water in large tanks, and then runs the water through 2 processess; filtration and bottling. During February, the filtration proces incurred the following costs inprocessing 190,000 liters:

Wages of workers operating the filtration equipment- $21,950

Manufacturing overhead allocated to filtration- $25,050

Water-$ 150,000

Cold Spring had no beginning inventory in the filtration department in february.Â

Requirements:

R1)Compute the February Conversion costs in the filtration department.

R2)The filtration department completely processed 190,000 liters in February. What was the filtration cost per liter?