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1. Procesis Costing - Lquivalent units of procuction, Whithted Average Method {2.5 pts; 0.5pts each part ) cuth period. The flunaground irses towa departments in the produttian of its product - Drying and Roasring The following is irvormation natained far the Drying department ongy for the month of lariuaty; full ctedic. thatine lamaiary. the Drvitug departmint! DNylig Ponparimeot't roding WaF imwentiry as of lamiary 11 ". 1. Process Costing - Equivalent units of production, Weighted Average Method (2.5pts; 0.5pts each part): Runaground Coffee Co. is a coffee manufacturer who uses process costing to account for its production costs each period. The Runaground uses two departments in the production of its product-Drying and Roasting. The following is information obtained for the Drying department only for the month of January: Use the Weighted-Average method to answer the questions below. You must show all of your work to receive full credit, a. Calculate how many physical units were completed and transferred out to the Roasting Department during lanuary. b. Calculate the Equivalent Units of Production (EUP) for January for both DM and Conversion Costs for the Drying department. c. Calculate the cost per EUP for January for the Drying department for both DM and Conversion Costs. Round your final answer to two decimal places (i.e. $6.901456=$6.90 ). d. Using your answers to part b (EUP) and part c (cost per EUP), assign costs to the units completed and transferred out of the Drying Department to the Roasting Department during January. e. Using your answers to part b (EUP) and part c (cost per EUP), assign costs to the units remaining in the Drying Department's ending WIP inventory as of lanuary 31"t