Petroleum Production Inc. produces petroleum as part of a continuous process through two departments: (a) Blending Department, and (b) Modification Department. Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented below was compiled for the month of September. Please round up to whole dollar. Blending Modification Department Department 2200 4100 $200,000.00 $60,100.00 $60,000.00 $25,400.00 $12,000.00 18,000 ? 3200 3000 Units Physical units in production carried forward From August 31 Costs Transferred Blending costs carried forward from August 31 Direct Materials Costs carried forward from August 31 Conversion Costs carried Forward from August 31 Current Production in September) Units units started during September Units in ending inventories as of September 30 Costs Blending cost transferred to Modification Department during September Direct Materials Costs incurred in September Conversion Costs incurred in September Percentage of Completion: Beginning Inventories with respect to direct materials on September 1 Inventories with respect to conversion on September 1 Ending Inventories with respect to direct materials on September 30 Inventories with respect to conversion on September 30 ? $750,000.00 $590,000.00 $625,000.00 $325,000.00 45% 40% 35% 25% 55% 60% 45% 40% Complete the following requirement for the Blending department 1. Prepare a schedule showing units started and completed in the Blending department during September 2. Compute the equivalent unit of direct materials and conversion for the Blending department 3. Determine the cost per equivalent unit of input resource for the Blending department during September 4. Prepare the summary journal entry required to transfer units from the Blending department to the Modification department 5. Compute the costs assigned to ending inventory in the Blending Department