11 a search Production data: Units in process, July 1 (materials 100% complete; conversion 30% its started into production 10,000 170,000 20,000 lete) Un s in process, July 31 (materials 100 complete: conversion 40% complete) 42 Cost data: Work in process inventory, July 1: Materials cost Conversion cost s e, soo $4,900 Cost added during the month: s 139, 400 s 244,200 Conversion cost All materials are added at the beginning of work in the Blending Department The company uses the FIFO costing system. Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion for July 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion for July 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for July 4. Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total for July 5. Prepare a cost reconciliation report for the Blending Department for July.