Blue Ridge Manufacturing Company has been in operations for several years. It had 2,500 units that were not complete at the beginning of January. 7,500 additional units were started in the manufacturing process in January. By the end of January, there were 2000 units that were not complete - only 65% of the work had been done on these remaining units. Work in Process Inventory had $17,600 as a beginning balance for January, and manufacturing costs of $280,000 were added during January. Required: A. Calculate the equivalent units of production for January: B. Calculate the cost per equivalent unit: C. Prepare the journal entry to show the total cost of goods completed during January