process. The company uses the weighted-average method. 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. cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) Gallons Beginning Work-in-Process Inventory 600 gallons Started in production 9,300 gallons Completed and transferred out to Packaging in March 4,800 gallons Ending Work-in-Process Inventory ( 80% of the way 5,100 gallons through the fermenting process) Costs Beginning Work-in-Process Inventory: Direct materials Direct labor $ 7,825 Manufacturing overhead allocated 150 240 Costs added during March: Direct materials 4,550 Direct labor 1,326 Manufacturing overhead allocated Total costs added during March 4,500 \begin{tabular}{rr} 4,500 \\ $10,376 \\ \hline \end{tabular}