PROBLEMS-SET B ,4 P4-1B. 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