Hindustan Beverage Ltd makes blended tropical fruit drinks in two stages. Fruit juice is extracted from fresh fruits and then blended in the blending department. The blended juices are then bottled and packed for shipping in the bottling department. The following information pertains to the operations in the blending department for June. Physical Units Percent Complete Materials Conversion Work in process-1 June 20,000 100% 75% Started in production during June 80,000 Completed and transferred out in June 75,000 Work in process-30 June 25,000 100% 25% Costs Materials Conversion Work in process-1 June $ 130,000 $ 47,375 Costs added during June $ 570,000 $ 245,125 Direct material is added at the beginning of the production process, and conversion occurs uniformly throughout the process. Required: For June, using the weighted average method (a) Determine the equivalent units of production ( 4 marks) (b) Determine the cost per equivalent units ( 2 marks) (c) Determine the cost of the ending working process inventory ( 2 marks) (d) Determine the cost of goods completed and transferred out