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VII. Lemieux Company makes super-premium cake mixes that go through two processing departments, Blending and Packaging. The following activity was recorded in the Blending Department during July: 30,000 510,000 60,000 Production data: Units in process, July 1 (materials 100% complete; conversion 70% complete)... Units started into production Units in process, July 31 (materials 100% complete; conversion 60% complete).. Cost data: Work in process inventory, July 1: Materials cost. Conversion cost Cost added during the month: Materials cost Conversion cost $25,500 $14,700 $397,800 $757,350 All materials are added at the beginning of work in the Blending Department. The company uses the FIFO method in its process costing system. Required: 1. Determine the equivalent units for July for the Blending Department. 2. Compute the costs per equivalent unit for July for the Blending Department. 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for the Blending Department in July 4. Prepare a cost reconciliation report for the Blending Department for July