Smith Winery in Pleasant Valley, New York, has two departments: Fermenting and Packaging. Direct materials are added at 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: 3: (Click the icon to view the data from March.) Read the requirements. Month Ended March 31 Direct Conversion Total Materials Costs Costs COSTS Costs to account for: Beginning work-in-process $ 390 $ 8,330 410 $ 5,050 800 13,380 Costs added during the period Total costs to account for 14,180 8,720 $ 8,000 5,460 $ 7,800 Divided by: Total EUP 1.09 $ 0.70 Cost per equivalent unit Costs accounted for: Total costs accounted for 900 gallons 7,100 gallons 7,000 gallons Gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging in March Ending Work-in-Process Inventory (80% of the way through the fermenting process) Costs Beginning Work-in-Process Inventory: Direct materials 1,000 gallons 390 Direct labor 170 240 Manufacturing overhead allocated Costs added during March: Direct materials 8,330 Direct labor 1,950 3,100 Manufacturing overhead allocated $ 13,380 Total costs added during March