Return to the Fermenting Department data for Petite Rivière Vineyard in E5-44B, assuming the following information.

Requirements
1. Present the journal entries to record the use of direct materials and direct labour, and the allocation of manufacturing overhead to the Fermenting Department. Also, give the journal entry to record the cost of the litres completed and transferred out to the Packaging Department.
2. Post the journal entries to the €œWork in Process Inventory€”Fermenting€ T-account. What is the ending balance?

PETITE RIVIERE VINEYARD FERMENTING DEPARTMENT Assignment of Costs Assign Costs: Direct Materials Conversion Costs Total $18,395 Completed and transferred out Ending work in process inventory 16,500 x(S1.65 1.18)1 [1,500 $1.65] Direct materials Conversion costs 2,475 1,416 3,891 S22,286 [1,200 $1.181 | Total ending work in process inventory, May 31 Total costs accounted for