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: Requirements 1. 2. Compute the Fermenting Department's equivalent units of production for direct materials and for conversion costs. 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. 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 Direct Conversion Units Materials Costs