Refer to the data and your answers from E17A-8.

Requirements
1. Prepare the journal entries to record the assignment of Direct materials and Direct labor and the allocation of Manufacturing overhead to the Fermenting Department. Also prepare the journal entry to record the cost of the gallons completed and transferred out to the Packaging Department.
2. Post the journal entries to the Work in process inventory€”Fermenting T-account. What is the ending balance?
3. What is the average cost per gallon transferred out of Fermenting into Packaging? Why would Samson Winery€™s managers want to know thiscost?

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 fermenting process) 9,100 gallons 7,900 gallons 1,200 gallons Costs: Beginning work in process inventory Costs added during March: 0. Direct materials 9,828 Direct labor 3,500 Manufacturing overhead 3,588 Total costs added during March $16,916