Calculate Equivalent Units, Unit Costs, and Transferred CostsFIFO Method Kipling Manufacturing, Inc., operates a plant that produces its own regionally-marketed Super Salad Dressing. The dressing is produced in two processes, blending and bottling. In the Blending Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process. Kipling uses the FIFO method. The Work in ProcessBlending Department account for January follows:

Work in Process - Blending Department
January 1 inventory (4,000 gallons, 75% processed)	$60,000
Transferred to Bottling Department (70,000 gallons)
January charges:
Direct material (71,000 gallons)	852,000
Direct labor	315,000
Manufacturing overhead	385,000
January 31 inventory ( _______ gallons, 60% processed)

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 two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate.

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{KiplingManufacturing.Inc.BlendingDepartmentFlowofUnitsandEquivalentUnitsCalculation,JanuaryEquivalentUnits} \\ \hline & & %inJanuary & DirectMaterials & %inJanuary & ConversionCosts \\ \hline \multicolumn{6}{|l|}{ Complete/Transferred } \\ \hline Beginning Inventory & 0 & 0% & 0 & 0% & 0 \\ \hline Started and completed & 0 & 0% & 0 & 0% & 0 \\ \hline Ending inventory & 0 & 0% & 0 & 0% & 0 \\ \hline Total & 0 & & 0 & b. & 0 \\ \hline \end{tabular}