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Royal Vine Winery in Newton, Massachusetts, has two departments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process (grapes)

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Royal Vine Winery in Newton, Massachusetts, 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:

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