Yssa chemical company produces a chemical in three departments, mixing, blending, and bottling. Mixing where the compounds are added is the first department. The powder is then transferred to the second department, where water is added to produce a liquid. After the water has been added, the chemical is bottled for storage and transported to customers. A process cost system with a FIFO cost flow assumption is used to account for work inventories. On the abnormal units lost these were lost after applying 30% of the material requirement and 70% conversion costs.

Data related to operations in the blending department during the month of October follows:

Units in beginning inventory (1/4 incomplete) 6,000

Units received from the mixing department this period 16,000

Units transferred to bottling department this period 14,000

Finished and on hand 2,000

Units ending inventory (40% completed) 4,000

Materials were applied as follows 30% at the start of the process 35% at 2/5 completed, 20% at 75% completed at the balance at end of the process.

Cost charge to the department	Beginning Inventory	Added this period
Cost from the preceding department	2,300	11,200
Materials	1,720	3,948
Direct labor	1,150	2,900
Factory overhead	2,100	5,655

Required:

1. The EUP of materials:
2. The EUP of conversion cost:
3. The Unit cost of materials:
4. The unit cost of conversion cost:
5. The unit cost from preceding department:
6. The total cost of finished and transferred:
7. The total cost of in process ending:
8. The total cost of adjustments for abnormal losses:
9. The total cost of started in process:
10. The unit cost of transfer to the next department:
11. Total cost of in process October 1.