Sunspot Beverages, Limited, 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.

	Units	Percent Completed
		Materials	Conversion
Work in process, beginning	64,000	70%	40%
Started into production	324,500
Completed and transferred out	314,500
Work in process, ending	74,000	75%	25%

	Materials	Conversion
Work in process, beginning	$ 23,000	$ 7,900
Cost added during June	$ 247,100	$ 168,590

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. Calculate the Blending Department's equivalent units of production for materials and conversion in June. Complete this question by entering your answers in the tabs below. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. (Round your answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for lune. (Round your intermediate calculations to 2 decimal places.) Complete this question by entering your answers in the tabs below. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June. (Round your intermediate calculations to 2 decimal places.) Complete this question by entering your answers in the tabs below. Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places.)