Canfield Manufacturing, Inc., operates a plant that produces its own regionally marketed Spicy Steak Sauce. The sauce is produced in two processes, blending and bottling. In the Blending Department, all materials are added at the start of the process, and labor and overhead are incurred evenly throughout the process. Canfield uses the weighted average method. The following data from the Work-in-Process—Blending Department account for January 2019 are missing a few items:

Required 

Assuming Canfield uses the weighted average method in process costing, calculate the following amounts for the Blending Department:

a. Number of units in the January 31 inventory.

b. Equivalent units for materials and conversion costs.

c. January cost per equivalent unit for materials and conversion costs.

d. Cost of the units transferred to the Bottling Department.

e. Cost of the incomplete units in the January 31 inventory.

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Work-in-Process-Blending Department $ 12,000 5,900 January 1 inventory (5,000 gallons, 60% processed) Direct materials.. Conversion costs Transferred to Bottling Department (60,000 gallons) January charges: Direct materials (61,000 gallons) 153,000 Direct labor... 73,600 Manufacturing overhead.. 42,480 January 31 inventory ( gallons, 70% processed)