Rieb Inc. has provided the following data for the month of September. There were no beginning inventories: consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods $ 3,740 $ 8,820 9,900 24,150 6,400 11,200 $ 20,040 $ 44,170 Cost of Goods Sold $ 47,340 130,00 62,400 $ 239,820 Total $ 59,900 164, 130 80,000 $ 304,030 Manufacturing overhead for the month was overapplied by $7,300. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Provide the journal entry that would record the allocation of underapplied or overapplied among work in process, finished goods, and cost of goods sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 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 Materials Conversion 70% 40X Work in process, beginning Started into production Completed and transferred out Work in process, ending Units 105,000 511,500 501,500 118.000 75% 25% Work in process, beginning Cost added during June Materials Conversion $ 46,800 $ 17,400 $ 501,900 $ 370,230 Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion 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. 5. Prepare a cost reconciliation report for the Blending Department for June. Complete this question by entering your answers in the tabs below.