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Calculate Equivalent Units, Unit Costs, and Transferred Costs-Weighted Average 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 weighted average method. The Work in Process-Blending Department account for January 2016 follows: Work in Process-Blending Department January 1 inventory (4,000 gallons, 75% finished) Direct material $31,200 Conversion costs Transferred to Bottling Department (70,000 gallons) January charges: Direct material (71,000 gallons) Direct labor Manufacturing overhead January 31 inventory [ ? gallons, 60% processed] 8,800 568,000 164,000 186,000 Required Calculate the following amounts for the Blending Department: a. Number of units in the January 31 inventory b. Equivalent units for materials cost 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 Use rounded answers for subsequent calculations. Round other answers to the nearest whole number