i Data Table 300 gallons 8,900 gallons 7,700 gallons 1,500 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 $ 1,509 250 170 8,611 930 3,100 Manufacturing overhead allocated $ 12,641 Total costs added during March Print Done Complete the partial production cost report below for the Fermenting Department, showing the equivalent units of production for direct materials and for conversion costs. Jackson Winery 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 Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Rou the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar Abbreviation used: EUP = equivalent units of production) Jackson Winery 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