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 Units Materials Conversion Work in process, 62,000 70% 40% beginning Started into production 316,000 Completed and 306,000 transferred out Work in process, 72,000 75% 25% ending Work in process, beginning Materials Conversion $ 22,100 $ 7,600 Cost added during June $ 237,100 $ 160,880 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. Required Required Required Required Required 1 2 3 4 5 Calculate the Blending Department's equivalent units of production for materials and conversion in June. Materials Conversion Equivalent units of production 360,000 324,000 < Required 1 Required 2 > 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.) Cost of units completed and transferred out Materials Conversion Total Show less What would be the break-even point in unit sales and in dollar sales using the selling price that you determined in requirement 3? (Do not round intermediate calculations.) Break-even point in units Break-even point in dollar sales < Required 3 Required 4 > Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit < Required 1 Required 3 > Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places.) Blending Department Cost Reconciliation Costs to be accounted for: Cost of units completed and transferred $ out 379,440 $ Total cost to be accounted for 379,440 Costs accounted for as follows: Total cost accounted for $ 0