Calculate Equivalent Units, Unit Costs, and Transferred Costs$-$FIFO Method

Kipling Manufacturing, Inc., operates a plant that produces its own regionally$-$marketed Super Salad Dressing. The dressing is produced in two processes, blending and bottling. In

the Blending Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process. Kipling uses the FIFO

method. The Work in Process$-$Blending Department account for January follows:

Calculate the following 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 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 two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate.

Calculate Equivalent Units, Unit Costs, and Transferred Costs$-$FIFO Method

Kipling Manufacturing, Inc., operates a plant that produces its own regionally$-$marketed Super Salad Dressing. The dressing is produced in two processes, blending and bottling. In

the Blending Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process. Kipling uses the FIFO

method. The Work in Process$-$Blending Department account for January follows:

Calculate the following 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 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