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:

Please check and help with the rest. Thank you!

400 gallons 8,700 gallons 7,900 gallons 1,200 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 Direct labor Manufacturing overhead allocated Costs added during March: Direct materials Direct labor Manufacturing overhead allocated Total costs added during March $ 944 160 240 8,611 1,816 3,100 $ 13,527 Johnson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for Beginning work-in-process 400 Started in production 8700 9100 Total units to account for 7900 7900 Units accounted for Completed and transferred out Ending work-in-process Total units accounted for 7900 1200 1200 960 9100 9100 8860 Total Costs 400 400 Johnson Winery Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Direct Conversion COSTS Materials Costs Costs to account for Beginning work-in-process 400 Costs added during the period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for Completed and transferred out Ending work-in-process Total costs accounted for