Calculate Equivalent Units, Unit Costs, and Transferred Costs-Weighted Average 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 Depar Work in Process Blending Department January 1nventory (4.000 gallons, 75% finished Direct material Conversion costs Transferred january charges to Bottling Department (70.000 gallons Direct material (71,000 gallon Direct labor Manufacturing overhead January 31 invertory 17 gallons, 60% processed) Required $62,400 17,600 1.136.000 328,000 372,000 Calculate the following amounts for the Blending Department a. Number of units in the January 31 inventory b. Equivalent units for materials cost and conversion costs cJanuary 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 costi Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number Kipling Manufacturing Inc. Blending Department Flow of Units and Equivalent Units Calculation, January 2016 Equivalent Units % Work done Direct Materials % Work Done Conversion Costs Complete/Transferred 01 Ending Inventory 0% Total O Beginning inventory Current Product Cost Report Total Costs to Account For Total Equivalent Units Average cost/Equivalent unit ground four decimal places) Complete/Transferred Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated 0 b Direct Materials Conversion Costs 05 0 O 0 01 $ S 0 0 S Od 3 0 O S 0