Shelton Winery in Hampton, New Hampshire, 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: (Click the icon to view the data from March.) Read the requirements. Total physical units to account for 0,1DU Units accounted for: Completed and transferred out 6,550 6,550 6,550 Plus: Ending work in process, March 31 1,600 1,600 1,280 Total physical units accounted for 8,150 8,150 Total equivalent units 7,830 Requirement 3. Summarize total costs to account for and compute the cost per equivalent unit for direct m Fermenting Department Beginning work in process Plus: Costs added during March Total costs to account for Divided by: Total equivalent units Cost per equivalent unit Data table Gallons: Beginning work in process inventory Started production 2,700 gallons 5,450 gallons Completed and transferred out to Packaging in March 6,550 gallons Ending work in process inventory (80% of the way through the fermenting process) 1,600 gallons Costs: Beginning work in process inventory ($2,400 of direct materials and $3,681 of conversion cost) $ 6,081 Costs added during March: Cost per Equivalent Unit Month Ended March 31 Direct Materials Conversion Costs Total Direct materials Direct labor Manufacturing overhead Total costs added during March Print Done 9,010 850 1,733 $ 11,593 - X