Honeybutter, Inc., manufactures a product that goes through two departments prior to completion the 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	120,000	55%	50%
Started into production	192,000
Completed and transferred out	182,000
Work in process, ending	130,000	60%	40%

	Materials		Conversion
Work in process, beginning	$	13,500	$	3,900
Cost added during June	$	145,100	$	82,680

Required:

Assume that the company uses the weighted-average method.

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

	Materials	Conversion
Equivalent units of production

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

	Materials	Conversion
Cost per equivalent unit	$	$

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.)

	Total
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.)

Cost Reconciliation
Costs to be accounted for:
(Click to select)Cost of units completed and transferred outCost of ending work in process inventoryCost of beginning work in process inventory	$
(Click to select)Cost of ending work in process inventoryCost of units completed and transferred outCosts added to production during the period
Total cost to be accounted for	$
Costs accounted for as follows:
(Click to select)Costs added to production during the periodCost of ending work in process inventoryCost of beginning work in process inventory	$
(Click to select)Costs added to production during the periodCost of units completed and transferred outCost of beginning work in process inventory
Total cost accounted for	$