Requirement $2.$ Compute the total costs of the unils $($gallons$)($a$)$ completed and transferred out to the Packaging Department, and $($b$)$ in the Fermenting Depariment ending Work$-$in$-$Process Inventory. cost per equivalent unit amounis to the nearest cent and all other amounts to the nearest dollar Abbreviation used: EUP $=$ equivalent units of production.$)$

$\backslash$table$[[$Smithson Winery$],[$Production Cost Report $-$ Fermenting Department $($Partial$)],[$Month Ended March $31],[$CoSTS$],[$Costs to account for$],[$Total costs to account for$],[$Cost per equivalent unit$]]$

Data table

$\backslash$table$[[$Gallons$],[$Beginning Work$-$in$-$Process Inventory,,$300$ gallons$],[$Started in production,,$9,600$ gallons$],[$Completed and transferred out to Packaging in March,,$4,800$ gallons$],[\backslash$table$[[$Ending Work$-$in$-$Process Inventory $(80\%$ of the way$],[$through the fermenting process$)]],,5,100$ gallons$],[$Costs$],[$Beginning Work$-$in$-$Process Inventory:$],[$Dtrect materials,$S,2,164],[$Direct labor,,$160],[$Manufacturing overhead allocated,,$170],[$Costs added during March:$],[$Direct materials,$,8,330],[$Direct labor,,$448],[$Manufacturing overthead allocated,,$4,550],[$Total cosis added during March,$$,13,328]]$