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-Process Inventory. Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) Data table Costs Beginning Work-in-Process Inventory: Direct materials Direct labor Manufacturing overhead allocated Costs added during March: Direct materials 9.288 Direct labor Manufacturing overhead allocated Total costs added during March \begin{tabular}{rr} 3,305 \\ & 3,378 \\ \hline$15,971 \\ \hline \hline \end{tabular} Production Cost Report - Fermenting Department (Partial) Month Ended March 31 cosTS \begin{tabular}{lll} Materials & Costs & Costs \\ \hline \end{tabular} Costs to account for: \begin{tabular}{|l|l|} \hline Beginning work-in-process & 540 \\ \hline Costs added during the period & 9,288 \\ \hline \end{tabular} Total costs to account for Divided by: Total EUP Cost per equivalent unit