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Calculate Equivalent Units, Unit Costs, and Transferred CostsWeighted Average Method 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 da' Work in ProcessBlending Department Januaryi inventory (5,000 gallons, 60% processed) Direct material $24,000 Conversion costs 11,800 Transferred to Bottling Department (60,000 gallons) January charges: Direct material (61,000 gallons) 305,000 Direct labor 147,200 Manufacturing overhead 97,600 January 31 inventory [ 7 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 theJanuary 3i inven ory. 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 theJanuary 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. 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 2016 Equivalent Units % Work Direct % Work Conversion done Materials Done Costs Complete/Transferred 0 0% 0 0% 0 Ending Inventory a . 0 0% 0 0% 0 Total 0 b. 0 b. Product Cost Report Direct Conversion Materials Costs Beginning Inventory $ 0 $ 0 $ 0 Current 0 0 0 Total Costs to Account For $ 0 $ O $ 0 : Total Equivalent Units 0 0 Average cost / Equivalent unit (round four decimal places) $ O C. $ O C. Complete / Transferred: Direct Materials $ Conversion costs O Cost of Goods Manufactured $ o d. Ending Inventory: Direct Materials 0 Conversion costs 0 Cost of Ending Inventory $ 0 e. Total Costs Allocated $ 0