Computing EUP, assigning costs, no beginning WIP or cost transferred in Samson 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. Data from the month of March for the Fermenting Department are as follows: 0 gallons 9,100 gallons 7,900 gallons 1,200 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 Costs added during March: Direct materials Direct labor Manufacturing overhead Total costs added during March $ 0 9,828 3,500 3,588 $ 16,916 Requirements 1. Compute the equivalent units of production for direct materials and for conversion costs. 2. Compute the total costs of the units (gallons) a. completed and transferred out to the Packaging Department. b. in the Fermenting Department ending Work-in-Process Inventory