Process Costing Equivalent units of production, Weighted Average Method: 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:Conversion Costs:Physical Units:Percent Complete:Percent Complete:Beginning WIP inventory63,500100%75%Units started221,000Ending WIP53,56090%60%Costs in beginning Drying Department-WIP inventory: Direct Materials$146,900 Conversion Costs$208,450Costs incurred during January Drying Department only: Direct Materials$592,740 Conversion Costs$623,550Use 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 Departments ending WIP inventory as of January 31st.