Blossom Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the

process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses

weighted$-$average process costing.

The following information was available for $2022$ :

An inventory count at year end $($December $31,2022)$ revealed that the inventories had the following balances:

The January $1,2022,$ work in process inventory units are $70\%$ complete. The unit cost of production was the same in $2022$ as it was in

Calculate the following amounts for Blossom Inc.: