1. Clear Bottled Water produces bottled water. In its Blending Department, materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. In April, the department had 116,000 units started in production, completed and transferred 98,000 units to Packaging, and had an ending work in process inventory of 18,000 units, 70% completed. The costs for April include direct materials of $54,520 and conversion costs of $32,074, with no beginning work in process. Calculate the cost of the units completed and transferred out to the Packaging Department and the total cost of the units in the Blending Department's ending work in process inventory using the five-step process.