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Work in Process-Blending Department January 1 inventory (4,000 gallons, 75% finished) Direct material $31.200 8,800 Conversion costs Transferred to Bottling Department (70,000 gallons) January charges: Direct material (71,000 gallons) Direct labor Manufacturing overhead January 31 inventory [ ? gallons, 60% processed] Required Calculate the following amounts for the Blending Department: 568,000 164,000 186,000 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. Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number