My subscriptions Cardell Dibble 4: Cost Accounting Systems: Process Costing Chapter 4 Homework Calculate Equivalent Units, Unit Costs, and Transferred costs-FIFO Method Godfrey Manufacturing, Inc. operates plant that produces its own regionally marketed spicy steak Sauce. The sauce is produced in two processes, blending and bottling. In the Blending Department, all materials are added at the start of the process, and labor and overhead are incurred evenly throughout the process. Godfrey uses the FIFo method. The following data from the work in Process-Blending Department account for January 2016 is missing a few items: Blending Department January 1 inventory ,000 gallons 60% processed) S17900 Transferred to Batthng Department (60,000 gallons) Direct material (61,000 gallons) 152,500 Direct labor January 31 inventory gallons, Tone processedm Assuming Godfrey uses the FIFo in process costing calculate the following amounts for the Blending Department Number of units in the January 31 inventory. b. Equivalent units for materials and conversion costs. c January cost per equivalent for materials and conversion costs d. Cost of the units transferred to the Department. e. Cost of the incomplete units in the January 31 inventory Round average cost per equivalent unit to two decimalplaces, if applicable. Round other answers to the nearest whole number, when appropriate. Godfrey Manufacturing, Inc. Blending Department Flow of Units and Equivalent Units calcula in January Materials January