Eire Products is a speciahy lubricants company. The Lake Plant produces a single product in three depanments: Filtering, Blending, and Packaging. Additional materials are added in the Blending Process when units are 50 to 55 percent complete with respect to conversion. Information for operations in June in the Blending process appear as follows. Work in process on June I consisted of 9,000 barrels with the following costs. Degree of Amount Completion Filtering costs transferred in 5 10,548 100% Costs added in Blending Direct materials $ 0 0% Conversion costs 18,335 39% $ 13,335 Work in process June 1 $ 23.3?5 During June, 116,000 barrels were transferred in from Filtering at a cost of $151,960. The following costs were added in Blending in June. Direct materials $33?,5BG Conversion costs 533,265 Total costs added $925,?65 Blending finished 115,000 barrels in June and transferred them to Packaging. At the end ofJune, there were 10,000 barrels in work in process inventory. The units were 60 percent complete with respect to conversion costs. The Blending Department uses the FIFO method ofprocess costing. The Filtering Department at Eire uses the weighted-average method of process costing. The cost analyst in Blending has learned that ifthe Filtering Department at Eire had used die FIFO method, the amount of costs transferred in from Filtering would have been $11,700 in the beginning work in process and $150,800 for the amount transferred in this month.