Calculate Equivalent Units, Unit Costs, and Transferred Costs-Weighted Average Method Godfrey Manufacturing, Inc., operates a plant that produces its own regionally-marketed Spicy Steak Sauce. The sauce is produced in two processes, blending and bottling. Ir Department, all materials are added at the start of the process, and labor and overhead are incurred evenly throughout the process. Godfrey uses the weighted average met Work in Process-Blending Department January 1 inventory (5,000 gallons, 60% processed) Direct material Conversion costs Transferred to Bottling Department (60,000 gallons) January charges: Direct material (61,000 gallons) Direct labor Manufacturing overhead $18,000 8,850 228,750 110,400 73,200) January 31 inventory [? gallons, 70% processed] Required Assuming Godfrey uses the weighted average method in process costing, 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. d bottling. In the Blending average method. The following data from the Work in Process-Blending Department account for January 2016 is missing a few items: 13 Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number. Godfrey Manufacturing, Inc. Blending Department Flow of Units and Equivalent Units Calculation, January 2016 Complete/Transferred Ending Inventory a. Total Beginning Inventory Current Equivalent Units % Work Direct % Work done Materials Done Conversion Costs 96 96 % % b. Product Cost Report Total Costs to Account For - Total Equivalent Units Average cost/Equivalent unit (round four decimal places) Complete/Transferred: Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory: Direct Materials $ Direct Conversion Materials Costs $ $ $ $ $ $ d. Product Cost Report +A +A $ +A $ Beginning Inventory Current Total Costs to Account For Total Equivalent Units Average cost/Equivalent unit (round four decimal places) Complete/Transferred: Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated Direct Conversion Materials Costs $ A tA A $ 5+ 6A $ C. $ C. d. e