Smith 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:

Gallons

Beginning Work-in-Process Inventory

400

gallons

Started in production

8,700

gallons

Completed and transferred out to Packaging in March

7,900

gallons

Ending Work-in-Process Inventory (80% of the way

1,200

gallons

through the fermenting process)

Costs

Beginning Work-in-Process Inventory:

Direct materials

$2,590

Direct labor

160

Manufacturing overhead allocated

200

Costs added during March:

Direct materials

8,330

Direct labor

3,062

Manufacturing overhead allocated

4,552

Total costs added during March

$15,944

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.

PLEASE HELP!

Requirement 1. Compute the Fermenting Department's equivalent units of production for direct materials and for conversic Complete the partial production cost report below for the Fermenting Department, showing the equivalent units of productio Smith Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physica Direct Conversion Units Materials Costs UNITS Units to account for: UNITS Units Materials Costs Units to account for Beginning work-in-process 400 8,700 Started in production 9,100 Total units to account for Units accounted for: Completed and transferred out 7,900 7,900 7,900 1,200 1,200 960 Ending work-in-process Read the requirements Month Ended March 31 Total Direct Conversion Materials Costs Costs COSTS Costs to account for: 1 Beginning work-in-process 2,590 8,330 Costs added during the period Total costs to account for Divided by: Total EUP Cost per equivalent unit