4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June.

Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system. It 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 40% Work in process, beginning Started into production Completed and transferred out Work in process, ending 70,000 70% 350,000 340,000 80,000 75% 25% Materials Conversion 25,900 $ $ 278,100 $ 192,600 Work in process, beginning Cost added during June 9,000