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 30% complete)

10,000

Units started into production

170,000

Units in process, July 31 (materials 100% complete; conversion 40% complete)

20,000

Cost data:

Work in process inventory, July 1:

Materials cost

$

8,500

Conversion cost

$

4,900

Cost added during the month:

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.	Determine the equivalent units for July for the Blending Department.

	Materials	Conversion
Equivalent units of production

2.

Compute the costs per equivalent unit for July for the Blending Department. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit

3.

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for the Blending Department in July.

	Total
Cost of ending work in process inventory
Cost of units transferred out

4.	Prepare a cost reconciliation report for the Blending Department for July.

Blending Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for	$0
Costs accounted for as follows:
Total cost accounted for	$0