Dandy's Dandelion Wine

Grape Foot Stomping Department

Work in Process

$5\mathrm{.}1\mathrm{.}21$ Beginning Balance $-$ DM $18,000$

$5\mathrm{.}1\mathrm{.}21$ Beginning Balance $-$ DL $16,000$

$5\mathrm{.}1\mathrm{.}21$ Beginning Balance $-$ FOH $2,260$

$5\mathrm{.}2\mathrm{.}21$ DM Added $528,000$

$5\mathrm{.}2-31\mathrm{.}21$ DL Used $454,000$

$5\mathrm{.}2-31\mathrm{.}21$ FOH $-$ Applied $210,230$

$5\mathrm{.}31\mathrm{.}13$ Transferred Out

$5\mathrm{.}31\mathrm{.}21$ Ending Balance

Beginning inventory: $7,000$ gallons $80\%$ complete

Started into production: $165,000$ gallons

Transferred out: $161,000$ gallons

Ending inventory: $25\%$ complete

All direct materials are entered at the beginning of the stomping process.

Conversion occurs evenly throughout the stomping process.