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Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments Fitering, Blending and Packaging Additional materials are

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Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments Fitering, 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 1 consisted of 12,600 barrels with the following costs Filtering costs transferred in Costs added in Blending Direct materials Conversion costs Work in process June 1 Aust $11,420 Degree of Complation 100% $ 21,365 30% $32,925 During June, 134,000 barrels were transferred in from Fittering at a cost of $442.840. The following costs were added in Blending in June Direct materials Conversion costs $720,540 3.330,207 Total costs added $1,854,547 Blending finished 133.000 barrels in June and transfered them to Packaging At the end of June, there were 13.600 barrels in work in process inventory. The units were 60 percent complete with respect to conversion costs The Blending Department uses the weighted average method of process costing. The Fitering Department of Ere uses the fo method of process costing The cost analyst in Blending has leamed that if the Fitering Department at Eire had used the weighted average method, the amount of costs transferred in from Fittering would have been $15.740 in the beginning work in process and $171,260 for the amount transferred in this month Required: Prepare a production cost report for June for the Blending Department. (Round "Cost per equivalent unit" to 2 decimal places) vwwvus attempt Cluck m

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