High springs produces premium bottled water. high springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: times filtration, where workers microfilter and ozonate the water times bottling, where workers bottle and package the filtered water during april, the filtration process incurs the following costs in processing 205 comma 000 liters: (click the icon to view the costs.) high springs has no beginning inventory in the filtration department. 1. compute the april conversion costs in the filtration department. 2. if the filtration department completely processed 205 comma 000 liters, what would be the average filtration cost per liter? 3. now, assume that the total costs of the filtration process listed in the information provided yield 170 comma 000 liters that are completely filtered and ozonated, while the remaining 35 comma 000 liters are only partway through the process at the end of april. is the cost per completely filtered and ozonated liter higher, lower, or the same as in requirement 2? why?