Godfrey Manufacturing, Inc., operates a plant that produces its own regionally$-$marketed Spicy Steak Sauce. The sauce is produced in two processes, blending and bottling. In the Blending

Department, all materials are added at the start of the process, and labor and overhead are incurred evenly throughout the process. Godfrey uses the weighted average method. The following data from the Work in Process$$Blending Department account for January is missing a few items:

Work in Process$-$Blending Department

January $1$:$.$ inventory $(5,000$ gallons, $60\%$ processed$)$

Direct material $$30,000$

Conversion costs $14,750$

Transferred to Bottling Department $(60,000$ gallons$)$

January charges:

Direct material $(61,000$ gallons$)381,250$

Direct labor $184,000$

Manufacturing overhead $122,000$

January $31$ inventory $[?$ gallons, $70\%$ processed$]$

Required

Assuming Godfrey uses the weighted average method in process costing, calculate the following amounts for the Blending Department:

Number of units in the January $31$ inventory.

Equivalent units for materials and conversion costs.

January cost per equivalent unit for materials and conversion costs.

Cost of the units transferred to the Bottling Department.

Cost of the incomplete units in the January $31$ inventory.

Round average cost per equivalent unit to four decimal places $.$ Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.

Godfrey Manufacturing,Inc. Blending Department

Flow of Units and Equivalent Units Calculation, January

Equivalent Units

$\%$ Work

done Direct

Materials $\%$ Work

Done Conversion

Costs

Complete$/$Transferred

Ending Inventory

Total b$.$ b$.$

Product Cost Report

Direct

Materials Conversion

Costs

Beginning Inventory

Current

Total Costs to Account For

$-$: Total Equivalent Units

Average cost $/$ Equivalent unit $($round four decimal places$)$ c$.$ c$.$

Complete $/$ Transferred:

Direct Materials

Conversion costs

Cost of Goods Manufactured d$.$

Ending Inventory:

Direct Materials

Conversion costs

Cost of Ending Inventory e$.$

Total Costs Allocated