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Blossom Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted-average process costing. The following information was available for 2022: Sales (selling price per unit, $42) $5,271,000 Actual manufacturing overhead 811,800 Selling and administrative expenses 403,440 Unit production costs: Direct materials (1 kilogram) $6.00 Direct labour (1/2 hour) 8.00 Manufacturing overhead 9.00 Total $23.00 Units completed and transferred to finished goods 172,200 units Materials purchased 153,750 kilograms Materials used in process 167,280 kilogramsAn inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials 9,840 kilograms Work in process inventory (45% complete) 27,060 units Finished goods 55,350 units The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2022 as it was in 2021. Calculate the following amounts for Blossom Inc.: The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods Units Cost (1) Opening Balance - Raw Materials (2) Opening Balance - Work in Process Inventory LA (3) Opening Balance - Finished GoodsThe equivalent units of production for 2022 for {1] materials and [2) conversion costs Equivalent units of production for 2022 i | l