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: 10,000 170,000 20,000 Production data: Units in process, July 1 (material: 100% complete; conversion 30% complete) Units started into production Units in process, July 31 (material: 100% complete; conversion 40% complete) Cost data: Work in process inventory, July 1: Materials cost Conversion cost Cost added during the month: Materials cost Conversion cost $ 8,500 4,900 $ 139,400 $ 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 next department for materials, conversion, and in total for July 5. Prepare a cost reconciliation report for the Blending Department for July. Complete this question by entering your answers in the tabs below. Calculate the Blending Department's equivalent units of production for materials and conversion for July. Materials Conversion Equivalent units of production Calculate the Blending Department's cost per equivalent unit for materials and conversion for July. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for July. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of ending work in process inventory Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total for July. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of units transferred out Prepare a cost reconciliation report for the Blending Department for July. (Round your intermediate calculations to 2 decimal places.) Blending Department Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: Total cost accounted for