The Safety Chemical Company Produces a Special Kind of Body $\quad$

The Safety Chemical Company produces a special kind of body oil that is widely used by professional sports trainers. The oil is produced in three processes: Refining, Blending, and Mixing. Raw oil materials are introduced at the beginning of the refining process. A "mountain-air scent" material is added in the blending process when processing is 50% completed.
The following Work-in-Process account for the Refining Department is available for the month of July. The July 1 Work-in-Process balance contains $1,500 in material costs.
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\text { Work-in-Process: Refining }$
$\begin{array}{lr}\text {Beginning balance \( (5,000 \mathrm{gal}, 80 \% \) complete)}&\$6,500\\\text { Materials(30,000) gal } & 12,300 \\\text { Direct labor } & 14,500 \\\text { Overhead } & 21,750\\\text { Ending balance }(6,000 \mathrm{gal}, 2/3\text { complete }) & ? ?\end{array}$

The Safety Chemical Company uses weighted-average costing.
Required:
(Use 4 decimal places for computations.)
(a) Compute the equivalent units of production for Refining for July.
(b) Compute the material cost per unit and the conversion cost per unit for July.
(c) Compute the costs transferred to the Blending Department for July.
(d) Compute the July 31 Work-in-Process Inventory balance.