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: Units in process, July 1 (materials 100% complete; conversion 308 complete) 10,000 Units started into production 170,000 Units in process, July 31 (materials 1004 complete; conversion 40% complete) 20,000 Cost data: Work in process inventory, July 11 Materials cost $ 8,500 Conversion cost $ 4,900 Cost added during the months Materials cost $139,400 Conversion cost $244,200 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. Calculate the Blending Department's equivalent units of production for materials and conversion for July 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion for July 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for July 4. Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total for July 5. Prepare a cost reconciliation report for the Blending Department for July