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:
$$\begin{array}{l}\text { Work-in-Process: Blending }\\\begin{array} { | l | r | } \hline \text { Beginning balance (8,000 gal, } 30 \% \text { complete) } & \$ 22,850 \\\hline \text { Costs transterred in from Refining ( } 29,000 \text { gal.) } & 48,200 \\\hline \text { Materials } & 20,810 \\\hline \text { Direct labor } & 5,748 \\\hline \text { Overhead } & 11,600 \\\hline \text { Ending balance (4,000 gal, } 40 \% \text { complete) } & \\\hline\end{array}\end{array}$$
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 inventory contains $5,920 in material costs,and $1.56/unit in costs transferred in from the Refining Department.The Safety Chemical Company uses weighted-average 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.(HINT: There are three!!)
(c)Compute the costs transferred out to the Mixing Department for July.(d)Compute the July 31 Work-in-Process Inventory balance.