Polar Springs produces premium bottled water. Polar Springs
purchases artesian water, stores the water in large tanks, and
then runs the water through two processes: filtration and
bottling. At Polar Springs, water is added at the beginning of the
filtration process. Conversion costs are added evenly throughout
the process, and in May, 155,000 liters have been completed and
transferred out of the Filtration Department into the Bottling
Department. The 65, 000 liters remaining in the Filtration
Department's ending work in process inventory are 80% of the way
through the filtration process. Polar Springs has no beginning
inventories. During May, the filtration process incurs the
following costs in processing 220,000 liters:
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