Baker Winery manufactures a fine wine in two departments, Fermenting and Bottling. In the Fermenting Department, grapes are aged in casks for a period of 30 days. In the Bottling Department, the wine is bottled and then sent to the finished goods warehouse. Labor and overhead are incurred uniformly through both processes. Materials are entered at the beginning of both processes. Cost and production data for the Fermenting Department for September 2020 are presented below:

Cost data

Beginning work in process inventory $ 37,000

($30,000 of materials cost)

Materials 390,000

Conversion Costs 155,000

Total Costs $ 582,000

Production Data

Beginning work in process (gallons) 5,000(40%)

Gallons started in production 55,000

Ending work in process (gallons) 8,000(25%)

(d) Prepare a production cost report for Baker for September 2020