Paulson Winery in Monroe, 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. 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 Transferred out to Packaging Direct materials (grapes) added 6,580 gallons completed and transferred out 1,300 gallons incomplete Requirement 2. Summarize the flow of physical units and compute the total equivalent units. Equivalent Unit Computation Month Ended March 31 Flow of Physical Direct Equivalent Units Conversion Units Materials Costs Flow of Production Units to account for: Beginning work in process, March 1 2,300 Plus: Started in production during March 5,580 Total physical units to account for 7,880 Units accounted for: Completed and transferred out 6,580 6,580 6,580 Plus: Ending work in process, March 31 1,300 1,300 Total physical units accounted for 7,880 7,880 Total equivalent units Data table Gallons: Beginning work in process inventory Started production 2,300 gallons 5,580 gallons Completed and transferred out to Packaging in March 6,580 gallons Ending work in process inventory (80% of the way through the fermenting process) 1,300 gallons Costs: Beginning work in process inventory ($1,700 of direct materials and $2,538 of conversion cost) $ 4,238 Costs added during March: Direct materials Direct labor 9,332 700 Manufacturing overhead 2,096 Total costs added during March.. $ 12,128