4: Cost Accounting Systems: Process costing Chapter 4 Homework calculate Equivalent Units. Unit costs and Transferred costs-FIFo meet Godfrey Manutacturing plant that produces its regionallymarketed spicy steak sauce. The sauce is produced in two processes blending process, ng in the Elending Department, are added at the start ofthe process, and labor and overhead are incurred evenly throughout the Godfrey uses the Fl method. The following data from the work in account for Kanuary 2016 is few items: Work in Process Biending Department January 1 inventoryo.000 galons 6ow processed) s17900 Transferred to Boeing Department 160.000 gallons) January charges Direct material (61,000 gallons) january 31 inventory salons, Tom processed) Assuming Godfrey uses the FIFo method in process costing calculate the folowing 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 unt 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 Round average cost per equivalent unit to two decimal places if applicable, Round other answers to the nearest whole number, when appropriate. God rey Manufacturing Inc. ng Department Flow of Units and Equivalent Units calculation, January 2016 Equivalent Units Dreer January Materials