DO NOT round Intermediate calculations. Round final answers to nearest dollar for totals and two decimals for per unit. The Clarke Chemical Company produces a special kind of body oil that is widely used by professional sports trainers. The oil is produced in three processes: Refining, Blending, and Mixing. Raw oil materials are introduced at the beginning of the refining process. A mountain-air scent" material is added in the blending process when processing is 50% completed. The following Work-in-Process account for the Refining Department is available for the month of July. The July 1 Work-in-Process Inventory contains $1,500 in material costs. Work-in-Process: Refining Beginning balance (5,000 gal., 80% complete) Materials (30,000 gal.) Direct Labor Overhead Ending balance (6,000 gal., 2/3 complete) $6,500 12,300 14,500 21,750 The following Work-in-Process account for the Blending Department is available for the month of July. The July 1 Work-in-Process inventory contains $5,920 in material costs, and $1.56/unit in costs transferred in from the Refining Department. Work-in-Process: Blending Beginning balance (8,000 gal., 30% complete) $22,850 Costs transferred-in from Refining 777 Materials 20,810 Direct Labor (725 hours) 5,748 Overhead 11,600 Ending balance (4,000 gal., 40% complete) The Clarke Chemical Company uses first-in, first-out (FIFO) costing for the Refining Department and weighted-average costing for the Blending Department. Required: 1. From the Refining process, enter the following: Total cost assigned to: Units completed and transferred out: Ending Work in Process Inventory: The Clarke Chemical Company uses first-in, first-out (FIFO) costing for the Refinin and weighted-average costing for the Blending Department. Required: 1. From the Refining process, enter the following: Total cost assigned to: Units completed and transferred out: Ending Work in Process Inventory: Average cost per unit of units transferred out (2 decimals): 2. From the Blending process, Enter the following: Total cost assigned to: Units completed and transferred out: Ending Work in Process Inventory: Average cost per unit of units transferred out (2 decimals)