Anderson Winery in Monroe, 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 adde evenly throughout each process. 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. 6,590 gallons completed and transferred out 1.200 gallons incomplete Requirement 2. Summarize the flow of physical units and compute the total equivalent units. Fermenting Department Equivalent Unit Computation Month Ended March 31 Flow of Production Units to account for: Units accounted for: Total equivalent units Flow of Equivalent Units Physical Direct Conversion Units Materials Costs e requirements. 6,590 gallons completed and transferred out Requirements - Data table Gallons: Beginning work in process inventory Started production 2,400 gallons 5,390 gallons Completed and transferred out to Packaging in March 6,590 gallons Ending work in process inventory (80% of the way through the fermenting process) 1,200 gallons Costs: Beginning work in process inventory ($2,800 of direct materials and $1,555 of conversion cost) 4,355 re 1. Fill in the time line for the Fermenting Department. 2. Summarize the flow of physical units and compute the total equivalent units. 3. Summarize total costs to account for and compute the cost per equivalent unit for direct materials and conversion costs. 4. Assign total costs to units (gallons): a. Completed and transferred out to the Packaging Department b. In the Fermenting Department ending work in process inventory 5. What is the average cost per gallon transferred out of Fermenting into Packaging? Why would the company's managers want to know this cost? Costs added during March: Direct materials Direct labor Manufacturing overhead Total costs added during March.. ad Print Done Print Done $ 6,548 750 1,470 $ 8,768