PROBLEM 4-15 Comprehensive Problem-Weighted-Average Method "LO4-2, LO4-3, LO4-4, LO4-5 Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system It makes blended tropical fruit drinks in two stages. Fruit juices are 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 of the Blending Department for June. Units Materials Conversion Work in process, beginning Started into production Completed and transferred out Work in process, ending 100% 75% 20,000 180,000 160,000 . 40,000 100% 25% Materials Conversion $25,200 Work in process, beginning Cost added during June $24,800 $334,800 $238,700 Required: Calculate the Blending Department's equivalent units of production for materials and conver- 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion 3. Calculate the Blending Department's cost of ending work in process inventory for materials, 4. Calculate the Blending Department's cost of units transferred out to the Boling Department 5. Prepare a cost reconciliation report for the Blending Department for June. sion in June. in June. conversion, and in total for June. for materials, conversion, and in total for June