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) 100 gallons 9,400 gallons 7,500 gallons 2,000 gallons $ 1,835 Costs Beginning Work-in-Process Inventory: Direct materials Direct labor Manufacturing overhead allocated Costs added during March: Direct materials Direct labor Manufacturing overhead allocated 220 200 8,330 430 4,610 $ 13,370 Total costs added during March Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: Total units to account for Units accounted for: Total units accounted for Production Cost Report - Fermenting Department (Partial) Month Ended March 31 Direct Conversion Materials Costs Total Costs COSTS Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for