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C II Quantity Schedule and Equivalent Units Quantity Schedule 10 Units to be accounted for: 11 Work in process, beginning 12 Started into production 13 Total units 14 15 Equivalent Units (EU) 16 Materials Conversion 17 Units accounted for as follows: 18 Transferred to packaging: 19 From beginning inventory 20 Started & completed this month 21 Work in process, ending 22 Total units and equivalent 23 units of production 24 25 Costs per Equivalent Unit 26 27 Total Cost Materials Conversion Whole Unit 28 Work in process, beginning 29 Cost added by the department 30 Total cost 31 32 Equivalent units of production 33 Cost per equivalent unit 34 35 Cost Reconciliation 36 Equivalent Units (above) 37 Total Cost Materials Conversion 38 Cost accounted for as follows: 39 Transferred to packaging: From the beginning inventory: Cost in the beginning inventory Cost to complete these units Materials Conversion 45 Total cost 46 Started and completed this month 47 Total cost transferred 48 Work in process, ending 49 Materials 50 Conversion 51 Total work in process 52 Total cost accounted for Data Block Production Report +Schrader Cellars uses the FIFO method in its two department process costing system! " Fermenting ( grape sorting is part of the fermentation process ) and Packaging . Direct materials ( grapes ) are added at the beginning of the fermenting process and at the end of the packaging process ( bottles ) . Conversion costs are added evenly throughout cach process . Data from the month of December for the Fermenting Department are below . Beginning work in process inventory* Units in beginning work in process inventory 3, 000 gallons Materials costs $122, 000 Conversion costs $7,000 Percentage complete with respect to materials Percentage complete with respect to conversion [Inits started into production during the month 5,000 gallons Materials costs added during the month $250, 000 Conversion costs added during the month $30.000 Ending work in process inventory* [Inits in ending work in process 2,000 gallons Percentage complete with respect to materials 10 0%/} Percentage complete with respect to conversion 75% REQUIRED . 1 . Prepare a FIFO production report for the Fermentation Department for Schrader Cellars for the month ended December 31 , 2018