Shea Winery in Pleasant? Valley, New? York, 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. The company uses the?weighted-average method. Data from the month of March for the Fermenting Department are as? follows:

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.)

Shea Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Units Direct Conversion UNITS Materials Costs Units to account for 500 8,600 9,100 Beginning work-in-process Started in production Total units to account for Units accounted for 7,900 1,200 9,100 7,900 1,200 9,100 7,900 960 8,860 Completed and transferred out Ending work-in-process Total units accounted for