Firenze, Inc., manufactures a product that goes through two departments prior to completionthe Mixing Department followed by the Packaging Department. The following information is available about work in the first department, the Mixing Department, during June.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	64,000	70%	40%
Started into production	324,500
Completed and transferred out	314,500
Work in process, ending	74,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	23,000	$	7,900
Cost added during June	$	247,100	$	168,590

Required:

Assume that the company uses the weighted-average method.

1.	Determine the equivalent units of production for June for the Mixing Department.

2.	Compute the costs per equivalent unit for June for the Mixing 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 Packaging Department. (Round your intermediate calculation to 2 decimal places and final answers to the nearest whole dollar amount.)

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