last part thabk you so much i will upvote!!!

Data toble 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 300 gallons 9,600 gallons 4,800 gallons 5,100 gallons Beginning Work-in-Process Inventory: Direct materials Direct labor Manufacturing overhead allocated nding Costs added during March: Direct materials $ 3,564 Direct labor 180 190 Manufacturing overhead allocated Total costs added during March 9,801 2,536 2,422 $14,759 Sethoen wivary UNTs Wess an nomont tor. \begin{tabular}{|c|c|c|} \hline \multirow{3}{*}{PhruedUnats} & \multicolumn{2}{|c|}{ Equvalest Unhs } \\ \hline & Dired & cueverilen \\ \hline & Malenah & Costs \\ \hline 300 & & \\ \hline & & \\ \hline aske & & \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline & 300 \\ \hline & aces \\ \hline & aske \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & & Anos & \\ \hline & sico: & 3160 & \\ \hline & 3500 & 5900 & Enilo \\ \hline \end{tabular} Smithson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: \begin{tabular}{lr} \hline Beginning work-in-process & 300 \\ Started in production & 9,600 \\ \hline Total units to account for & 9,900 \\ \hline \end{tabular} Units accounted for: \begin{tabular}{|llll} \hline Completed and transferred out & 4,800 & 4,800 & 4,800 \\ \hline Ending work-in-process & 5,100 & 5,100 & 4,080 \\ \cline { 2 - 3 } & 9,900 & 9,900 & 8,880 \\ \hline \hline \end{tabular} Smithson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 cosTs \begin{tabular}{ccc} Direct & Conversion & Total \\ Materials & Costs & Costs \\ \hline \end{tabular} Costs to account for: \begin{tabular}{|c|c|c|c|c|c|c|} \hline Beginning work-in-process & $ & 3,564 & $ & 370 & $ & 3,934 \\ \hline Costs added during the period & & 9,801 & & 4,958 & & 14,759 \\ \hline Total costs to account for & $ & 13,365 & $ & 5,328 & $ & 18,693 \\ \hline Divided by: Total EUP & & 9,900 & & 8,880 & & \\ \hline Cost per equivalent unit & $ & 1.35 & $ & 0.60 & & \\ \hline \end{tabular} Costs accounted for