800 gallons 8,400 gallons 7,700 gallons 1,500 gallons Gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging in March Ending Work-in-Process Inventory (80% of the way through the fermenting process) Costs Beginning Work-in-Process Inventory: Direct materials Direct labor Manufacturing overhead allocated Costs added during March: Direct materials Direct labor $ 1,509 160 260 930 3,100 Manufacturing overhead allocated $ 12,641 Total costs added during March Jackson Winery in Pleasant Valley, New York, has two departments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process (grapes) and at the end of the packaging process (bottles). Conversion costs are added evenly throughout each process. The company uses the weighted average method. Data from the month of March for the Fermenting Department are as follows: (Click the icon to view the data from March.) Read the requirements Requirement 1. Compute the Fermenting Department's equivalent units of production for direct materials and for conversion costs. Complete the partial production cost report below for the Fermenting Department, showing the equivalent units of production for direct materials and for conversion costs. Jackson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Units Direct Materials Conversion Costs UNITS Units to account for: Beginning work-in-process Started in production 800 8,400 9,200 Total units to account for Units accounted for: Completed and transferred out 7,700 7,700 1,500 Ending work-in-process 7,700 1,200 8.900 9,2009 ,200 Total units accounted for Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in the Fermenting Department ending Work-in-Process Inventory. Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production) Total Costs Jackson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Direct Conversion COSTS Materials Costs Costs to account for: (1) Beginning work-in-process 1509 (2) Costs added during the period 8611 Total costs to account for 10120 (3) Divided by: Total EUP Cost per equivalent unit Costs accounted for: (5) Total costs accounted for 1: Data Table