Please solve A-E:

1. Process Costing - Equivalent units of production, Weighted Average Method (2.5pts; 0.5pts each part): Runaground Coffee Co. is a coffee manufacturer who uses process costing to account for its production costs each period. The Runaground uses two departments in the production of its product Drying and Roasting. The following is information obtained for the Drying department only for the month of January: Direct Materials: Percent Complete: 100% Conversion Costs: Percent Complete: 60% Beginning WIP inventory Units started Ending WIP Physical Units: 158,500 586,500 170,000 80% 40% $186,840 $266,570 Costs in beginning Drying Department-WIP inventory: Direct Materials Conversion Costs Costs incurred during January Drying Department only: Direct Materials Conversion Costs $765,900 $884,400 Use the Weighted-Average method to answer the questions below. You must show all of your work to receive full credit. a. Calculate how many physical units were completed and transferred out to the Roasting Department during January b. Calculate the Equivalent Units of Production (EUP) for January for both DM and Conversion Costs for the Drying department. C. Calculate the cost per EUP for January for the Drying department for both DM and Conversion Costs. Round your final answer to two decimal places (i.e. $6.901456 = $6.90). d. Using your answer to part b and your rounded final answers for cost per EUP from part c, assign costs to the units completed and transferred out of the Drying Department to the Roasting Department during January e. Using your answer to part b and your rounded final answers for cost per EUP from part c, assign costs to the units remaining in the Drying Department's ending WIP inventory as of January 31st