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Calculate Equivalent Units. Unit Costs. and Transferred Costs-Weighted Average Method Godfrey Manufacturing, Inc., operates a plant that produces its own regionally-marketed Spicy Steak Sauce. The sauce is produced in two processes, blending and bottling. In the Blending Department, all materials are added at the start of the process. and labor and overhead are incurred evenly throughout the process. Godfrey uses the weighted average method. The following data from the Work in Process-Blending Department account for January 2016 is missing a few item:s Work in P January 1 inventory(5,000 gallons, 60% processed) Direct materal $24,000 Conversion coars Transferred to Bomling Department (60,000 gallans) January charges: Direct material (61,000 gallons) Direct labor 11,800 305,000 147,200 97,600 January 31 inventory [ ? gallons, 70% processed] -- Required Assuming Godfrey uses the weighted average method in process costing, calculate the following amounts for the Blending Department: a. Number of units in the January 31 inventory. b. Equivalent units for materials and conversion costs C. January cost per equivalent unit for materials and conversion costs. d. Cost of the units transferred to the Bottling Department. e. Cost of the incomplete units in the January 31 inventory. Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number Godfrey Manufacturing.Inc. Blending Department Flow of Units and Equivalent Units Calculation, January 2016 Equivalent Units % work done 56 Work Done Direct Costs Ending Invensory Tocal b. Produet Cost Report Direct Costs Beginning Inventory Total Costs to Account For + Total Equivalent Units Average cast/Equivalent unit fround four decimal places) Complete/Transferred: Direct Materiab Canversion costs Cost of Goods Manulactured d. Ending Inventory: Direct Mstenials Connversion costs Cast af Ending Inventory Totel Costs Allocated