LDR Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the Refining Department had 4,000 gallons in process that were 30% complete. The beginning Work in Process account included the following costs: Transferred-in $32,000; Direct Materials $8,000; Conversion costs $16,000. During January, 32,000 gallons were transferred in from the Mixing Department with a cost of $256,000. During January, the Refining Department incurred $64,000 in direct materials costs and $210,800 in conversion costs. In the Refining Department, Materials are added at the beginning of the process and Conversion costs are incurred evenly throughout the process. 30,000 gallons were completed and transferred out to the Packaging Department. At the end of the month, the gallons that were still in process were 40% complete. To Do: 1. Calculate the number of units still in process in the Refining Department at the end of January 2. Calculate the equivalent units using the weighted average method. 3. Calculate the costs per equivalent unit. 4. Calculate the costs to be assigned to the gallons transferred to the Packaging Department and to the gallons still in the Refining Department 5. Provide the journal entry to transfer the cost of the completed gallons to the Packaging Department