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 proces, July 1 material: 100% complete conversion 304 complete) Units started into production Units in process, July 31 (Materials 100 complete) conversion 404 complate) Cont data: Work in process inventory, July 11 Materiala cost Conversion cost Cost added during the month Materiala cout 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 the next department for materials, conversion, and in total for July 5. Prepare a cost reconciliation report for the Blending Department for July