Data Table Wages of workers operating the filtration equipme
     Data Table Wages of workers operating the filtration equipment Manufacturing overhead allocated to filtration Water S 22,950 23,050 90,000 Print Done     
 
  
  Solution
Requirement 1.
Requirement 2 :
| Direct Labor | + | Manufacturing Overhead | = | Conversion Cost | 
| $ 22,950 | $ 23,050 | $ 46,000 | 

