PROBLEM 4A-11 Equivalent Units of Production; Cost per Equivalent Unit: Assigning Costs-FIFO Method L04-6, L04-7, L04-8, L04-9 Refer to the data for the Blending Department of Sunspots Beverages, Ltd., in Problem 4-15. Assume that the company uses the FIFO method in its process costing system. Required: 1. Compute the Blending Department's equivalent units of production for materials and conver- sion for June. 2. Compute the Blending Department's cost per equivalent unit for materials and conversion for June. 3. Calculate the Blending Department's cost of ending work in process inventory for materials. conversion, and in total for June. 4. Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total for June 5. Prepare a cost reconciliation report for the Blending Department for June. PROBLEM 4-15 Comprehensive Problem-Weighted-Average Method L04-2, L04-3, L04-4. L04-5 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. Percent Completed Units Materials Conversion 100% 75% Work in process, beginning Started into production Completed and transferred out Work in process, ending..... 20,000 180,000 160,000 40,000 . 100% 25% . Materials Conversion Work in process, beginning Cost added during June $25,200 $334,800 $24.800 $238,700 H. Required: 1 Calculate the Blending Department's equivalent units of production for materials and conver- sion in June, 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June. 4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June. S. Prepare a cost reconciliation report for the Blending Department for June