E5-31A Complete five-step procedure in first department (Learning Objective 3) Cambria Winery in Santa Maria, California, has two departments: Fermenting and Pack- aging. 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: 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 the 2,900 gallons 4,770 gallons 6,420 gallons 1,250 gallons fermenting process) Costs: $ 3,509 Beginning work in process inventory ($2,100 of direct materials and $1,409 of conversion cost Costs added during March: Direct material.. Direct labor. Manufacturing overhead... $ 10,172 1,000 1301 $12,473 Total costs added during March