The Safety Chemical Company Produces a Special Kind of Body

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 Blending Department is available for the month of July. The July 1 Work-in-Process balance contains $10,370 in conversion costs, and $1.56/unit in costs transferred in from the Refining Department.
$\begin{array}{c}\text { Work-in-Process: Blending }\\\begin{array}{lr}\text { Beginning balance (8,000 gal, } 30 \% \text { complete) } & \$ 22,850 \\\text { Coststransferred in from Refining (29,000 gal.) } & 48,200 \\\text { Materials } & 20,810 \\\text { Direct labor } & 5,748 \\\text { Overhead } & 11,600 \\\text { Ending balance (4,000 gal. , 40\% complete) } & ? ?\end{array}\end{array}$
The Safety Chemical Company uses first-in, first-out (FIFO) costing.
Required (use 4 decimal places for computations):
(a) Compute the equivalent units of production for Blending.
(b) Compute the unit costs in the Blending Department for the month of July.
(c) Compute the costs transferred out to the Mixing Department for July.
(d) Compute the July 31 Work-in-Process Inventory balance.