Jaxson 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: View the data from March. Read the requirements. GALLONS Beginning Work-in-Process Inventory Started in 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: Direct materials Direct labor Manufacturing overhead allocated Costs added during March: Direct materials Direct labor Manufacturing overhead allocated 800 gallons 9,200 gallons 6,800 gallons 3,200 gallons $ 1,789 170 190 8,611 704 4,552 Requirements 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