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. equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) process. The company uses the weighted-average method. Data from the month of March for the Fermenting Department are as follows: (Click the icon to view the data from March.) Total units to account for Units accounted for: equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) Wilson 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}{|l} \hline \\ Total costs to account for \\ Cost per equivalent unit \\ Costs accounted for: \\ \hline \end{tabular} Data table \begin{tabular}{lr} \hline Gallons & \\ Beginning Work-in-Process Inventory & 800 gallons \\ Started in production & 9,200 gallons \\ Completed and transferred out to Packaging in March & 6,800 gallons \\ Ending Work-in-Process Inventory (80\% of the way & 3,200 gallons \\ through the fermenting process) & \\ Costs \\ Beginning Work-in-Process Inventory: & 1,540 \\ Direct materials & 170 \\ Direct labor & 260 \\ Manufacturing overhead allocated & 9,360 \\ Costs added during March: & 1,622 \\ Direct materials & 4,500 \\ Direct labor & $5,482 \\ Manufacturing overhead allocated \end{tabular} Next