Requirement 1. Compute the Fermenting Departments 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. Paulson Winery Production Cost Report- Fermenting Department (Partial) Month Ended March 31 Equivalent Units Conversion Physical Direct Costs Units Materials UNITS Units to account for 700 Beginning work-in-process 9.200 Started in production 9,900 Total units to account for Units accounted for 4,800 4.800 4,800 Completed and transferred out 4,080 5,100 5,100 Ending work-in-process 8,880 9,900 9.900 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- Complete the Production Cost Report that you began in Requirement 1 by caloulating the costs per equivalent unit in this step, and then by calculating the the total cost of units compll and all other amounts to the nearest dollar. Abbreviation used: EUP equivalent units of production.) Paulson Winery Production Cost Report Fermenting Department (Partial) Month Ended March 31 Conversion Total Direct Costs Materials Costs COSTS Costs to account for 330 S 2,528 2.198 $ Beginning work-in-process 4.110 14,782 10,672 Costs added during the period 17.310 4440 $ 12.870 $ Total costs to account for 8.880 9.900 Divided by: Total EUP S 1.30 $ 0.50 Cost per equivalent unit Costs accounted for 2,400' $ 8,640 6.240 $ Completed and transferred out 8.670 2,040 6.630 Ending work-in-process 17.310 4.440 $ 12.870 $ Total costs accounted for Gallons 700 gallons Beginning Work-in-Process Inventory 9,200 gallons Started in production 4,800 gallons Completed and transferred out to Packaging in March 5,100 gallons Ending Work-in-Process Inventory (80% of the way through the fermenting process) Costs Beginning Work-in-Process Inventory: $ 2,198 Direct materials 160 Direct labor 170 Manufacturing overhead allocated Costs added during March: 10,672 Direct materials 1,010 Direct labor 3,100 Manufacturing overhead allocated $ 14,782 Total costs added during March