Clear Bottled Water produces bottled water. Clear Bottled Water has two production departments: Blending Packaging In the Blending Department, materials are added at the beginning of the process. Conversion costs are added evenly throughout the process for blending. Data for the month of April for the Blending Department are as follows: Units: Beginning WIP Started in production during April Completed and transferred out to Packaging in April Ending WIP (70% completed) 116,000 units 98,000 units 18,000 units Costs: Beginning WIP Costs added during April: Direct materials Conversion costs Total costs added during April 54,520 32,074 86,594 $ Requirements: Use the five-step process to calculate the cost of the units completed and transferred out to the Packaging Department. Calculate the total cost of the units in the Blending Department's ending WIP