PeeKay Paints has two departments: Blending and Finishing. Production information for the Blending Department for September follows: Units: Beginning inventory 5,500 Started in production 19,000 Ending inventory 4,500 Costs: Beginning inventory Direct materials $ 19,800 Conversion costs 11,450 Costs added Direct materials 84,375 Conversion costs 35,420 For the Blending Department, the ending inventory was 70% complete for direct materials and 40% complete for conversion costs. (Hint: prepare a production cost report.) a. How many units were completed and transferred out? b. What are the equivalent units of production for direct materials? c. What are the total conversion costs to account for? d. What is the total cost per equivalent unit for the Blending Department? e. What was the total cost transferred to the Finishing Department? What was the ending balance in the Work-in-Process Blending account?