Chelsea Manufacturing, Inc., operates a plant that produces its own regionally marketed Super Salad Dressing. The dressing is produced in two processes, blending and bottling. In the Blending Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process. Chelsea uses the weighted average method. The Work-in-Process-Blending Department account for January 2019 follows:

Required 

Calculate the following amounts for the Blending Department:

a. Number of units in the January 31 inventory.

b. Equivalent units for materials cost 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.

Transcribed Image Text:

Work-in-Process-Blending Department January 1 inventory (4,000 gallons, 75% finished) Direct materials.. Conversion costs Transferred to Bottling Department (70,000 gallons). January charges: Direct materials (71,000 gallons) Manufacturing overhead. $ 31,200 8,800 568,800 Direct labor. 164,000 184,900 January 31 inventory (- gallons, 60% processed)