1. KafPow. Inc., manufactures a popular energy drink. The drink is produced in two processes, Blending and Packaging. In the Blending Department, all materials are added at the start of the process, and labor and overhead are incurred evenly throughout the process. KatPow uses the weighted average method for process costing. The following data relate to the Blending department for the month of September: Beginning work in process (30% complete) 40,000 units Direct materials $20,000 Conversion costs $92,000 104,000 units Number of units started Current period costs: Direct materials Direct labor Manufacturing overhead applied $ 62.000 34,000 130.000 $226,000 Ending work in process (70% complete) 46,000 units Complete the product cost report for the Blending Department for the month of September