Compute the equivalent units for each department for January.

Mashing: Units in beginning inventory 500 Units started in process 850 Units transferred to Blending department 650 Units in Ending Inventory (80% Materials, 60% Labor, 30% Overhead) 700 Costs in beginning inventory: Materials $3.514 Labor $3,600 FOH $2.230 Costs added during the period: Materials $14,273 Labor $20.989 FOH $12.525 Blending: 500 650 450 700 Units in beginning inventory Units received from Mashing Units transferred to Finished Goods Units in Ending Inventory (50% Materials, 20% Labor, 20% Overhead) Cost in beginning inventory Materials Labor FOH Cost added during the period: Cost from preceding department Materials Labor $5.365 $1.000 $2,500 $17,410 S26,035 58.350 $20,989 FOH Requirement: Compute the equivalent units for each department for January