Petite Riviere Vineyard in Nova Scotia 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: Beginning work in process inventory 2,000 litres Started production 6,000 litres Completed and transferred out to packaging 6,500 litres Ending work in process inventory (80% processed) 1,500 litres Beginning work in process inventory ($2,900 of direct materials and $3,000 of conversion costs) $5,900 Costs added during March: Direct materials $10,300 Direct labour $ 2,000 Manufacturing overhead $ 4,100 A company that uses processing costing to determine their total monthly product cost, should include: All materials used in the production The cost of distributing the finished product to the wholesalers. | The total cost of wages paid to workers in the processing department The total cost of utilities in the processing department. The commission paid to the sales representatives for selling the finished product to individual customers. The total salaries paid to the senior executives of the company (i.e. the CEO, CFO, etc). Question 2 The total conversion cost for the month of March is