Fermenting Department Equivalent Unit Computation Month Ended March 31 Gallons: Flow of Physical Units 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 2,700 gallons 5,450 gallons 6,550 gallons Equivalent Units Direct Conversion Flow of Production Materials Costs Units to account for: the fermenting process) 1,600 gallons Costs Beginning work in process inventory ($2,400 of direct $ 6,081 materials and S3,681 of conversion cost) Units accounted for: Costs added during March: Direct materials Direct labor Manufacturing overhead $ 9,010 850 1,733 $ 11,593 Total equivalent units Total costs added during Marclh