4. Using data from problem 3 above, compute the total costs of the units (gallons) a) Completed and transferred out to the Packaging Department b) In the Fermenting Department ending WIP inventory Cost per EUP for direct materials Total direct materials costs Equivalent units of production for direct materials EUP $ per EUP Cost per EUP for conversion costs Total conversion costs Equivalent units of production for conversion costs EUP $ per EUP Direct Materials: Completed In Process Total EUP X EUP X per EUP per EUP . Conversion Costs: Completed In Process Total EUP x EUP * per EUP per EUP a. 3 3 Completed and Transferred Out = Direct Materials + Conversion Costs = b. Work-in-Process Inventory Direct Materials + Conversion Costs 4. Using data from problem 3 above, compute the total costs of the units (gallons) a) Completed and transferred out to the Packaging Department b) In the Fermenting Department ending WIP inventory Cost per EUP for direct materials Total direct materials costs Equivalent units of production for direct materials EUP $ per EUP Cost per EUP for conversion costs Total conversion costs Equivalent units of production for conversion costs EUP $ per EUP Direct Materials: Completed In Process Total EUP X EUP X per EUP per EUP . Conversion Costs: Completed In Process Total EUP x EUP * per EUP per EUP a. 3 3 Completed and Transferred Out = Direct Materials + Conversion Costs = b. Work-in-Process Inventory Direct Materials + Conversion Costs