Fraley Chemical Company accounts for its production activities using weighted average (WA) process costing. Inventory records for the process show a January 1 work-in-process inventory of 10,000 gallons, 80 percent complete as to materials and 40 percent complete as to conversion. The January 31 inventory consisted of 15,000 gallons, 60 percent complete as to materials and 20 percent complete as to conversion. In January, 40,000 gallons were completed and transferred to the finished goods inventory. Costs in the Work-in-Process Inventory account in January are as follows: Materials Conversion Costs in beginning inventory S 1.920 $ 672 Costs added this period 8,405. 5.694 Total cost to be accounted for $10.325 $6.366 Total $ 2,592 14,099 $16.691 a. Using weighted average (WA) process costing, calculate the equivalent units (in gallons) for January b. Using weighted average (WA) process costing, calculate the cost per equivalent unit for January. (keep answers to 3 decimal points for calculation of partc) c. Using weighted average (WA) process costing, calculate the cost of the 40.000 gallons that were completed and transferred out in January. Show your calculations