2.

.	Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.)

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

4.	Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

Sunspot Beverages, Ltd., of Fiji makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices 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 Completed Units Materials Conversion 110,000 70% 520,000 510,000 120,000 75% 40% Work in process, beginning Started into production Completed and transferred out Work in process, ending 25% Work in process, beginning Cost added during June Materials Conversion $ 48,100 $ 17,900 $ 515,900 $ 381,700 Required Assume that the company uses the weighted-average method. 1. Determine the equivalent units for June for the Blending Department. Materials Conversion Equivalent units of production