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 inventory contains $10,370 in conversion costs,and $1.56/unit in costs transferred in from the Refining Department.
$$\begin{array} { | l | l | } \hline \text { Workin-Process: Blenoing } & \\\hline \begin{array} { l } \text { Beginning balance } ( 8,000 \\\text { gal, } 30 \% \text { complete } )\end{array} & \$ 22,850 \\\hline \begin{array} { l } \text { Costs transterred in from } \\\text { Refining } ( 29,000 \text { gal. } )\end{array} & 48,200 \\\hline \text { Materials } & 20,810 \\\hline \text { Direct labor } & 5,748 \\\hline \text { Overhead } & 11,600 \\\hline \begin{array} { l } \text { Ending balance (4,000 gal., } \\40 \% \text { complete } )\end{array} & \\\hline\end{array}$$
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.(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.