Data table Gallons: Beginning work in process inventory Started production 2,400 gallons 5,390 gallons Completed and transferred out to Packaging in March 6,590 gallons Ending work in process inventory (80% of the way through the fermenting process) 1,200 gallons Costs: Beginning work in process inventory ($2,800 of direct materials and $1,555 of conversion cost) $ 4,355 Costs added during March: Direct materials Direct labor $ 6,548 750 1,470 Manufacturing overhead $ 8,768 Total costs added during March. Requirements - 1. Fill in the time line for the Fermenting Department. 2. Summarize the flow of physical units and compute the total equivalent units. 3. Summarize total costs to account for and compute the cost per equivalent unit for direct materials and conversion costs. 4. Assign total costs to units (gallons): a. Completed and transferred out to the Packaging Department b. In the Fermenting Department ending work in process inventory 5. What is the average cost per gallon transferred out of Fermenting into Packaging? Why would the company's managers want to know this cost? Print Done Anderson Winery in Monroe, 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. Data from the month of March for the Fermenting Department are as follows: (Click the icon to view the data from March.) Read the requirements. Requirement 1. Fill in the time line for the Fermenting Department. Start Complete Complete