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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

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. Percent Completed Mork in process, beginning Started into production Units 20,000 Materials Conversion 100% 75% 180,000 Completed and transferred out 160,000 Work In process, ending 40,000 100% 25% work in process, beginning Cost added during June 1 Materials $25,200 $354,000 Conversion $ 24,000 $238,700 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. Required 1 Required 2 Required 3 Required 4 Required 5 4 Calculate the Blending Department's equivalent units of production for materials and conversion in June. Equivalent units of production Materials Conversion Required 2 > Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. (Round your answers to 2 decimal places.) Cost per equivalent unit Materials Conversion < Required 1 Required 3> < Prev 5 of 5 Next Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June. (Round your intermediate calculations to 2 decimal places.) Materials Conversion Total Cost of ending work in process inventory < Required 2 Required 4 > Required 1 Required 2 Required 3 Required 4 Required 5 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.) Materials Conversion Total Cost of units completed and transferred out Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places.) Blending Department Costs to be accounted for Cost Reconciliation Total cost to be accounted for Costs accounted for as follows: S Total cost accounted for 0

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