E18-23 (similar to)

Johnson

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. The company uses the weighted-average method. Data from the month of March for the Fermenting Department are as follows

Gallons
	Beginning Work-in-Process Inventory	400	gallons
	Started in production	7,500	gallons
	Completed and transferred out to Packaging in March	4,400	gallons
	Ending Work-in-Process Inventory (80% of the way	3,500	gallons
	through the fermenting process)
	Costs
	Beginning Work-in-Process Inventory:
	Direct materials	$1,264
	Direct labor	160
	Manufacturing overhead allocated	180
	Costs added during March:
	Direct materials	8,611
	Direct labor	150
	Manufacturing overhead allocated	4,550
	Total costs added during March	$13,311

1.	Compute the Fermenting Department's 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.

Reqirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in the Fermenting Department ending Work-in-Process Inventory.

Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.)

Johnson Winery
Production Cost Report - Fermenting Department (Partial)
Month Ended March 31
	Direct	Conversion	Total
COSTS	Materials	Costs	Costs
Costs to account for:
Total costs to account for
Cost per equivalent unit

I need help with Reqirment #2, and Thank you for Reqirment #1