Newton Corporation uses a process costing system to trace costs through several phases of production, starting with the Blending Department and ending with the Packaging Department. Recent computer problems have caused some of the company’s accounting records to be destroyed. Shown below is a partial summary of information retrieved by accountants from the Blending Department’s February production cost report:

Cost Data: Blending Department

Direct materials costs in beginning inventory, February 1 . . . . . . . . . . $12,000

Conversion costs in beginning inventory, February 1. . . . . . . . . . . . . . 25,200

Direct materials costs incurred in February . . . . . . . . . . . . . . . . . . . . . 162,000

Conversion costs incurred in February . . . . . . . . . . . . . . . . . . . . . . . . . 271,000

Cost per equivalent unit of conversion in February. . . . . . . . . . . . . . . . 5

Physical Units: Blending Department

Units in process, February1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Units transferred out during February.... . . . . . . . . . . . . . . . . . . . . . . . 58,000

Units started in February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54,000

Units in process, February 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000

Percentage of Completion: Blending Department

Direct materials, February 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100%

Conversion, February 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Direct materials, February 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100%

Conversion, February 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

a. Compute the number of units that were in the Blending Department’s beginning inventory on February 1.

b. Compute the number of units that were started and completed by the Blending Department in February.

c. Compute the cost per equivalent unit of direct materials and conversion carried forward from January and assigned to the Blending Department’s beginning inventory on February 1.

d. Compute the Blending Department’s cost per equivalent unit of direct materials consumed in February.