Blossom Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted-average process costing. The following information was available for 2022:

Sales (selling price per unit, $42)		$5,271,000
Actual manufacturing overhead		811,800
Selling and administrative expenses		403,440

Unit production costs:
Direct materials (1 kilogram)		$6.00
Direct labour (1/2 hour)		8.00
Manufacturing overhead		9.00
Total		$23.00

Units completed and transferred to finished goods		172,200 units
Materials purchased		153,750 kilograms
Materials used in process		167,280 kilograms

An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances:

Raw materials		9,840 kilograms
Work in process inventory (45% complete)		27,060 units
Finished goods		55,350 units

The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2022 as it was in 2021. Calculate the following amounts for Blossom Inc.:

The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods

		Units	Cost
(1)	Opening Balance - Raw Materials	enter a number of units	$enter a dollar amount
(2)	Opening Balance - Work in Process Inventory	enter a number of units	$enter a dollar amount
(3)	Opening Balance - Finished Goods	enter a number of units	$enter a dollar amount

The equivalent units of production for 2022 for (1) materials and (2) conversion costs

		Direct Materials	Conversion
Equivalent units of production for 2022		enter a number of units	enter a number of units

The total cost for 2022 for (1) materials used and (2) conversion applied

		Direct Materials	Conversion
Total cost for 2022		enter a dollar amount	enter a dollar amount

The cost of ending work in process inventory for 2022

Cost assigned to ending work in process inventory

$enter the cost assigned to ending work in process inventory in dollars

The cost of units completed and transferred to finished goods

Cost of units completed and transferred to finished goods

$enter the cost of units completed and transferred to finished goods in dollars