Malino Corporation manufactures fruity drinks through two process: blending and packaging. Malino uses FIFO method in its production cost reporting. Production data for blending department are as follows: WIP. June 1: materials 29,000 WIP. June 1: conversion costs 16.500 Materials added $ 1.275.000 Labor 99.000 Overhead 110.500 Production records show that: 1. 25.000 unit were in beginning work in process, 40% complete as to conversion cost. 2.425,000 units were started into production 3. 35,000 units were in ending work in press, 40% complete as to conversion cost Materials are fully included/given at the beginning of each process Instructions: a) Compute the physical units of production. b) Determine the equivalent units of production for materials and conversion costs. c) Compute the unit costs of production (rounded to three decimals). d) Determine the costs to be assigned to the units transferred out and in process.