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Sunspot Beverages, Limited, of Fiji uses the weighted-average method in its process costing system. It makes blended tropical fruit drinks in two stages. Fruitjuices are extracted from fresh fruits and then blended in the Blending Department. The blendedJUIces are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June. Percent Com leted Units Materials Conversion Work in process, beginning 66,000 70% 40% Started into production 333,000 Completed and transferred out 323,000 Work in process, ending 76,000 75% 25% Materials Conversion Work in process, beginning 5 24,000 5 8,300 Cost added during June 5 257,200 $ 176,380 Required: 1. Calculate the Blending Department's equivalent units of production for materials 2. Calculate the Blending Department's cost per equivalent unit for ma 3. Calculate the Blending Department's cost of ending work in 4, Calculate the Blending Department's cost of units transferred out to the Bottling Department for June. k 5. Prepare a cost reconciliation report for the Blending Department for June. and conversion in June. terials and conversion in June