3. Samson Winery in Pleasant  Valley, N.Y, has two departments: Fermenting and Packaging. DM 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 the fermenting  department are as follows: Gallons: Beginning WIP inventory Started in  production Completed and transferred out to packaging Ending WIP  inventory (80% of the way through The fermenting process) 0 gallon 9100  gallons 7900 gallons 1200 gallons Costs Beginning WIP inventory Costs  added during March: DM DL MO Total costs added during March 9828 3500  3588 $ 16916 Requirement: Compute the equivalent units of production for  DM and for conversion costs