Johnson 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 March for the Fermenting Department are as follows: E (Click the icon to view the data from March.) Read the requirements. CHO Requirement 1. Compute the Fermenting Department's equivalent units of production for direct materials and for conversion costs. Complete the partial production cost report below for the Fermenting Department, showing the equivalent units of production for direct materials and for conversion costs. Johnson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Direct Conversion Units Materials Costs UNITS Units to account for: Total units to account for Units accounted for: Total units accounted for Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in the Fermenting Department ending Work-in-Process Inventory. Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) Johnson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Direct Conversion Materials Costs Total COSTS Costs Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for 100 gallons 9,000 gallons 7,900 gallons 1,200 gallons 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 Total costs added during March $ 703 200 220 10,672 4,276 3,278 CA $ 18,226