Conant Winery in San Jose California 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:

Data Table Gallons Beginning work in process inventory Started production Completed and transferred out to Packaging in March Ending work in process inventory (80% of the way through 6,420 gallons the fermenting process) 1,000 gallons Costs Beginning work in process inventory ($2,200 of direct $ 3,662 materials and $1,462 of conversion cost) Costs added during March Direct materials Direct labor Manufacturing overhead 950 1,920 $ 13,284 Total costs added during March Print Done