Samson Winery in Pleasant Town, New York has tow 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 Dep are as follows:

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 fermenting process) 0 gallons 9,900 gallons 4,800 gallons 5,100 gallons Costs Beginning Work-in-Process Inventory Costs added during March: Direct materials Direct labor Manufacturing overhead allocated 9,801 3,442 4,550 $17,793 Total costs added durina March

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