January 1 inventory (5,000 gallons, 60% processed) Direct material $24,000 Conversion costs 11,800 Transferred to Bottling Department (60,000 gallons) January charges: Direct material (61,000 gallons) 305,000 Direct labor 147,200 Manufacturing overhead 97,600 January 31 inventory [ ? gallons, 70% processed] Required Assuming Godfrey uses the weighted average method in process costing, calculate the following amounts for the Blending Department: Number of units in the January 31 inventory. Equivalent units for materials and conversion costs. January cost per equivalent unit for materials and conversion costs. Cost of the units transferred to the Bottling Department. Cost of the incomplete units in the January 31 inventory. Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.