Samson Winery in Pleasant Valley, N.Y, has two departments: Fermenting and Packaging.DM 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:

Gallons:

Beginning WIP inventory0 gallon

Started in production9100 gallons

Completed and transferred out to packaging7900gallons

Ending WIP inventory (80% of the way through1200gallons

The fermenting process)

Costs

Beginning WIP inventory$0

Costs added during March:

DM9828

DL3500

MO3588

Total costs added during March$16916