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: (Click the icon to view the data from March.) Read the requirements Requirement 1. Compute the Fermenting Department's equivalent units of production for direct materials and for conversion costs: Complete the partial production cost report below for the Fermenting Department, showing the equivalent units of production for direct materials and for conversion costs. Shea Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31. UNITS Units to account for Total units to account for Units accounted for Total units accounted for Equivalent Units Physical Units Direct Conversion Materials Costs Data table - Gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging in March 500 gallons 8,600 gallons 7,900 gallons Ending Work-in-Process Inventory (80% of the way through the fermenting process) 1,200 gallons Costs Beginning Work-in-Process Inventory: Direct materials Direct labor Manufacturing overhead allocated Costs added during March: Direct materials Direct labor Manufacturing overhead allocated Total costs added during March E 540 195 210 9,288 3.305 3,378 15,971 Requirements 1. Compute the Fermenting Department's equivalent units of production for direct materials and for conversion costs. 2. Compute the total costs of the units (gallons) a. completed and transferred out to the Packaging Department. b. in the Fermenting Department ending Work-in-Process Inventory.