1. GlacierStream Bottling Company produces bottled water. In its Blending Department, materials are added at the beginning of the process, and conversion costs are added evenly throughout. In October, the department had 300,000 units started in production, completed and transferred 270,000 units to Packaging, and had an ending work in process inventory of 30,000 units, 85% completed. The costs for October include direct materials of $150,000 and conversion costs of $90,000, 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. Additionally, prepare journal entries to record the cost flows in the Blending Department for October.