I need help with requirement 4 and 5. Please follow the format of the question.

Gallons: ........... 2,200 gallons 5,980 gallons 6,480 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 fermenting process) Costs: Beginning work in process inventory ($2,300 of direct 1,700 gallons $ 4,676 materials and $2,376 of conversion cost) Costs added during March: Direct materials . . . . . . . . . . . . 9,970 . . . . . . . . . . . . . . . 9 0 .9 Direct labor 900 2,212 Manufacturing overhead Total costs added during March $ 13,082 Print Done 1. Fill in the time line for the Fermenting Department. 2. Summarize the flow of physical units and compute the total equivalent units. 3. Summarize total costs to account for and compute the cost per equivalent unit for direct materials and conversion costs. 4. Assign total costs to units (gallons): a. Completed and transferred out to the Packaging Department b. In the Fermenting Department ending work in process inventory 5. What is the average cost per gallon transferred out of Fermenting into Packaging? Why would the company's managers want to know this cost? Shelton Winery in Gardner, Massachusetts, 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. Data from the month of March for the Fermenting Department are as follows: (Click the icon to view the data from March.) Read the requirements. Requirement 1. Fill in the time line for the Fermenting Department. Conversion costs added evenly throughout the process Start 80% Complete 100% Complete Direct materials (grapes) added Transferred out to Packaging 6,480 gallons completed and transferred out 1,700 gallons incomplete Requirement 2. Summarize the flow of physical units and compute the total equivalent units. Fermenting Department Equivalent Unit Computation Month Ended March 31 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Beginning work in process, March 1 2,200 5,980 Plus: Started in production during March Total physical units to account for 8,180 Units accounted for: Completed and transferred out 6,480 6,480 6,480 Plus: Ending work in process, March 31 1,700 1,700 1,360 Total physical units accounted for 8,180 8.180 7,840 Total equivalent units _7,840 Requirement 3. Summarize total costs to account for and compute the cost per equivalent unit for direct materials and conversion costs. (Enter the cost per equivalent unit to the nearest cent.) Fermenting Department Cost per Equivalent Unit Month Ended March 31 Direct Conversion Materials Costs Total Beginning work in process 2,300 $ 9,970 2,376 $ 3,112 4,676 13,082 Plus: Costs added during March Total costs to account for 5.488 $ 17,758 12,270 8,180 Divided by: Total equivalent units 7,840 Cost per equivalent unit 1.50 $ 0.70 Requirement 4. Assign total costs to units (gallons) (a) completed and transferred out to the Packaging Department and (b) in the Fermenting Department's ending work in process inventory. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step. Enter your answers to the nearest cent.) Fermenting Department Month Ended March 31 Assigning Costs Direct Conversion Materials Costs Total a. Completed and transferred out: b. Ending work in process: Total costs accounted for Requirement 4. Assign total costs to units (gallons) (a) completed and transferred out to the Packaging Department and (b) in the Fermenting Department's ending work in process inventory. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step. Enter your answers to the nearest cent.) Fermenting Department Month Ended March 31 Assigning Costs Direct Materials Conversion Costs Total a. Completed and transferred out: b. Costs assigned to units completed and transferred out Costs assigned to units in beginning work in process, March 1 Costs assigned to units in ending work in process, March 31 Equivalent units completed and transferred out Equivalent units in beginning work in process, March 1 Equivalent units in ending work in process, March 31