900 gallons 7,100 gallons 7,000 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 1,000 gallons 390 Direct labor 170 240 Manufacturing overhead allocated Costs added during March: Direct materials 8,330 Direct labor 1,950 3,100 Manufacturing overhead allocated $ 13,380 Total costs added during March Smith 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: B (Click the icon to view the data from March.) Read the requirements. (Nound the cost per equivalent un announTLS 10 me nearest cent and all Ollel amouTLS LO Le nearest uollal. Audreviation useu. EUP = equivalent units of production.) Smith Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Direct Conversion Total Materials Costs Costs COSTS Costs to account for: Total costs to account for Cost per equivalent unit