U.S. Grant Company has two production departments. Blending had 1,000 units in process at the beginning of the period, twofifths complete. During the period 7,800 units were received from Mixing, 8,200 units were transferred to Finished Goods, and 600 units were in process at the end of the period, 1/3 complete. The cost of the beginning work in process was:

Cost in Mixing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,000

Cost in Blending:

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500

Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300

The costs during the month were:

Cost of goods received from Mixing . . . . . . . . . . . . . . . . . . . . . . . . . . . . $78,000

Cost in Blending:

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,328

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000

Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,672

a. Determine the unit cost for the month in Blending.

b. Determine the total cost of the products transferred to finished goods.

c. Determine the total cost of the ending work in process inventory.