Solve the below problem:
Q: France Winery produces wine in two sequential departments: Fermenting and Packing. The Packaging Department calculated the following costs per equivalent unit (gallon) on its January production report. Transferred-In Direct Materials Conversion costs Cost per equivalent unit $5.00 $1.00 $2.00 France Winery also reported the following information for the month of January. Bullet 70,000 gallons were completed and transferred out of the packing Department bullet Total conversion costs to be accounted for was $200,000 bullet Units in ending work in process are 60% complete as to conversion costs. Bullet Direct materials are added at the end of packaging bullet Units in beginning work in process was 20,000 The number of units transferred in to Packaging department in January was