Smilh Winery in Pleasant Valley. New Yon, has two degartments Fermenting and Packaging. Direct materials are added at the beginning of the lermenting process (grapes) and at the end packaging process (boties). Conversion costs are added eventy throughout each process. The cocnpary uses the weightiod-average method. Data from the month of March for the Ferment Deportment are as folow: (Click the ison to view the data from March.) Read the requerements, Requirement 1. Compule the Feementing Departments equivalent units a Compiote the partial production cost report below for the Fermenting Dep. Requirement 1. Compute the Fermenting Departments 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 comversion costs. Requirement 2 Compule the total costs of the units (galons) (a) completed and transferred out to the Packaging Department, and (b) in the Fermenting Department ending Work-in-Process Inventory. Complete the Production Cost Roport that you began in Riequirement 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 inits in ending imentory in the following step. (Round the cost per equvalent unin amounts to the nearest cept and af other amoents to the nearest dolar. Aboreviation used: EUP = equivalont unis of production) Smith Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 cosTs Costs to account for: \begin{tabular}{ccc} Direct & Conversion & Total \\ Materials & Costs & Costs \\ \hline \end{tabular} Total costs to account for Cost per equivalent unit Costs accounted for: , Total costs accounted for