Samson Winery in San Jose, California, 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:

View the data from March.

Read the requirements.

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Requirement $2.$ Summarize the flow of physical units and compute the total equivalent units.

Fermenting Department