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 2016 is missing a few items:

Work in Process- Blending Department

January 1 inventory (5,000 gallons, 60 % processed)
Direct material	$12,000
Conversion costs	$5,900
Transferred to Bottling Department (60,000 gallons)
January charges:
Direct material (61 gallons)	$152,500
Direct Labor	$ 73,600
Manufacturing overhead	$48,800
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:

A. number of units in the January 21 inventory.

B. equivalent units for materials and conversion costs.

C. January cost per equivalent unit for materials and conversion costs.

D. Cost of the units transferred to the Bottling department.

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