Smithson 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. Requirement 1. Fill in the time line for the Fermenting Department. Start Complete Complete Gallons: 2,200 gallons 5,980 gallons 6,480 gallons 1,700 gallons Beginning work in process inventory.. Started 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 ($2,300 of direct materials and $2,376 of conversion cost) Costs added during March: Direct materials $ 4,676 $ 9,970 Direct labor 900 2,212 Manufacturing overhead $ $ 13,082 Total costs added during March 1. Fill in the time line for the Fermenting Department. 2. Summarize the flow of physical units and compute the total equivalent units. 3. Summarize total costs to account for and compute the cost per equivalent unit for direct materials and conversion costs. 4. Assign total costs to units (gallons): a. Completed and transferred out to the Packaging Department b. In the Fermenting Department ending work in process inventory 5. What is the average cost per gallon transferred out of Fermenting into Packaging? Why would the company's managers want to know this cost