The Fermenting department of Anderson Winery had 10,000 units to account for in March. Of the 10,000 units, 8,000 units were completed and transferred to the next department, and 2,000 units were 80% complete. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the Fermenting process. The Fermenting department has direct materials costs of $20,000, direct labor of $3,400, and manufacturing overhead allocated costs of $2,000. 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 completed and transferred out, and the units in the ending Work-in-Process