Costs to account for: Beginning work-in-process $ 595 $ 410 $ 1,005 Costs added during the period 8,330 4,606 12,936 Total costs to account for $ 8,925 $ 13,941 5,016 $ 8,360 Divided by: Total EUP 8,500 $ 1.05 $ 0.60 Cost per equivalent unit Costs accounted for: Completed and transferred out 8190 4680 12870 Ending work-in-process 735 336 1071 7020 17420 Total costs accounted for 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 700 gallons 7,800 gallons 7,800 gallons 700 gallons Beginning Work-in-Process Inventory: Direct materials $ 595 Direct labor 210 Manufacturing overhead allocated 200 Costs added during March: Direct materials 8330 Costs Beginning Work-in-Process Inventory: Direct materials $ 595 Direct labor 210 Manufacturing overhead allocated 200 Costs added during March: Direct materials 8,330 Direct labor 56 Manufacturing overhead allocated 4,550 Total costs added during March $ 12,936 Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Direct Conversion Physical Units UNITS Materials Costs Units to account for: Beginning work-in-process 700 Started in production 7,800 8,500 Total units to account for Units accounted for: Completed and transferred out 7,800 7,800 7,800 Ending work-in-process 700 700 560 8,500 8,500 8,360 Total units accounted for