Ego Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the Refining Department had 2,000 gallons of partially processed product in production. During January, 33,000 gallons were transferred in from the Mixing Department, and 29,000 gallons were completed and transferred out. At the end of the month, the gallons that were still in process were 90% complete with regard to Materials and 75% complete with regard to Conversion costs. Refining Department, beginning balance at January 1 Quantity: 2,000 units (partially processed) Cost: $15,600 of costs transferred in $6,010 of materials cost $2,250 of conversion cost 23,860 total account balance Costs added during January Cost of units transferred in $222,400 Direct materials cost $93,750 Conversion cost $48,000 TO DO: 1. Calculate the equivalent units using the weighted-average method. 2. Calculate the costs per equivalent unit. 3. Calculate the costs to be assigned to the gallons transferred to the Packaging Department and to the gallons still in the Refining Department. 4. Provide the journal entry to transfer the cost of the completed gallons to the Packaging Department.