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

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Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments: 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 1 consisted of 9,000 barrels with the following costs. Amount Degree of completion Filtering costs transferred $ 11,700 100% in Cost added in Blending Direct materials $ 0% Conversion costs $ 18,335 30% Work in process June 1 $ 30,035 During June, 116,000 barrels were transferred in from Filtering at a cost of $150,800. The following costs were added in Blending in June. Direct materials $ 387,500 Conversion costs $ 538,265 Total costs added $ 925,765 Blending finished 115,000 barrels in June and transferred them to Packaging. At the end of June, 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 FIFO method of process costing. Required: Prepare a cost of production report for Blending department for June

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