Chelsea 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. Chelsea uses the weighted average method. The Work in Process—Blending Department account for January 2019 follows:

Work in Process-Blending Department
January 1 inventory (4,000 gallons, 75% finished)
Direct material	$31,200
Conversion costs	8,800
Transferred to Bottling Department (70,000 gallons)
January charges:
Direct material (71,000 gallons)	568,800
Direct labor	164,000
Manufacturing overhead	184,900
January 31 inventory [ ? gallons, 60% processed]

Required

Calculate the following amounts for the Blending Department:

1. Number of units in the January 31 inventory.

2. Equivalent units for materials cost and conversion costs.

3. January cost per equivalent unit for materials and conversion costs.

4. Cost of the units transferred to the Bottling Department.

5. Cost of the incomplete units in the January 31 inventory.