PROBLEM 9A-11 Equivalent Units; Applying Costs;Cost Reconciliation Report-FIFO Method [LO6, L07, L08, L09] Selzik 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: Production data: 10,000 170,000 Units in process, July 1 (materials 100% complete: conversion 30% complete) . . . Units in process, July 31 (materials 100% complete: conversion 40% complete) . , Cost data: 20,000 Work in process inventory,July 1 Materials cost . Conversion cost. . .$8,500 .$4,900 Cost added during the month: 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: I. 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 trans- ferred to the next process for the Blending Department in July a cost reconciliation report for the Blending Department for July