Canfield Manufcaturing, Inc Blending Department

Jan.l Inventory direct materials conversion costs transferred to bottling department Jan. Charges direct materials direct labor Manufac. Overhead Jan.31 Inventory O Cost per equivalent units direct materials 5000 gallons 60,000 gallons 61,000 gallons 6,000 gallons 60% processed 70% processed $12,000 153,000 73,600 42,480 $2.50