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	68,000	70%	40%
Started into production	341,500
Completed and transferred out	331,500
Work in process, ending	78,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	25,000	$	8,700
Cost added during June	$	267,500	$	184,350

1.

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

Equivalent units of production Materials: 390,000 Conversion: 351,000

2. Compute the costs per equivalent unit for June for the Mixing Department. (Round your answers to 2 decimal places.)

cost per cost equivalent unit Materials : $0.75 Conversion: $0.55

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.)

Cost of ending work in process inventory : $

Cost of units completed and transferred out : $

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.)

FIRENZE, INC.
Cost Reconciliation
Costs to be accounted for:
Cost of beginning work in process inventory
Costs added to production during the period
Total cost to be accounted for
Costs accounted for as follows:
Cost of ending work in process inventory
Cost of units completed and transferred out
Total cost accounted for