th Data table Gallons: Beginning work in process inventory 2,900 gallons Started production 4,770 gallons e Completed and transferred out to Packaging in March 6,420 gallons Ending work in process inventory (80% of the way through the fermenting process) 1,250 gallons Costs: Beginning work in process inventory ($2,100 of direct materials and $1,409 of conversion cost) $ 3,509 Costs added during March: Direct materials Direct labor Manufacturing overhead Total costs added during March.. Print Done 10,172 1,000 1,301 $ 12,473 ng - pa