PLEASE EXPLAIN HOW TO CALCULATE THIS ANSWER. WITHOUT EXCEL. THANK YOU!

Duplin Winery manufactures fine wine in two departments, Fermenting and Bottling in the Fermenting Department, grapes are aged in casks for a period of 30 days. In the Bottling Department, the wine is bottled and then sent to the finished goods warehouse. Labor and overhead are incurred uniformly through both processes. Cost and production data for the Fermenting Department for August 2020 are presented below.

Cost Data

Beginning work in process inventory $ 36,000 ($30,000 of materials cost)

Materials 390,000

Conversion Costs 122,000

Production Data

Beginning work in process (gallons) 5,000 (40%)

Gallons started into production 65,000

Ending work in process (gallons) 8,000 (25%)

INSTRUCTIONS - As you provide the answers to the following items, you are NOT required to show calculations. Round the unit cost to the nearest penny and all other costs to the nearest dollar. Be sure to use dollar signs and commas, where appropriate

1. Total costs to be accounted for

2. Units completed and transferred out

3. Direct materials equivalent units

4. Conversion costs equivalent units

5. Total direct materials cost

6. Total conversion costs

7. Direct materials unit cost

8. Conversion costs unit cost

9 Unit cost of one completed unit (gallon)

10 Total cost of units completed and transferred out

11 Ending inventory direct materials cost

12 Ending inventory - conversion costs

13. Total cost of ending inventory

14 Total costs accounted for

1. $548,000
2. 62,000
3. 70,000
4. 64,000
5. $420,000
6. $128,000
7. $6.00
8. $2.00
9. $8.00
10. $496,000
11. $48,000
12. $4,000
13. $52,000
14. $548,000