Newton Corporation uses a process costing system to trace costs through several phases of production, starting with the Blending Department and ending with the Packaging Department. Recent computer problems have caused some of the companys accounting records to be destroyed. Shown is a partial summary of information retrieved by accountants from the Blending Departments February production cost report.

Cost Data: Blending Department
Direct materials costs in beginning inventory, February 1	$	12,000
Conversion costs in beginning inventory, February 1		25,200
Direct materials costs incurred in February		162,000
Conversion costs incurred in February		271,000
Cost per equivalent unit of conversion in February		5
Physical Units: Blending Department
Units in process, February 1		?
Units transferred out during February		58,000
Units started in February		54,000
Units in process, February 28		2,000
Percentage of Completion: Blending Department
Direct materials, February 1		100	%
Conversion, February 1		?
Direct materials, February 28		100	%
Conversion, February 28		20

a. Compute the number of units that were in the Blending Departments beginning inventory on February 1.

b. Compute the number of units that were started and completed by the Blending Department in February.

c. Compute the cost per equivalent unit of direct materials and conversion carried forward from January and assigned to the Blending Departments beginning inventory on February 1.

d. Compute the Blending Departments cost per equivalent unit of direct materials consumed in February.