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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

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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 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 Work in process, beginning Started into production Units 74,000 Materials Conversion 70% 40% 367,000 Completed and transferred out 357,000 Work in process, ending 84,000 75% 25% Work in process, beginning Cost added during June $ 299,600 Materials $ 28,000 Conversion $9,800 $ 209,440 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. Calculate the Blending Department's equivalent units of production for r Materials Conversion Equivalent units of production Required 1 Rec Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. (Round your answers decimal places.) Materials Conversion Cost per equivalent unit 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 > 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 Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places.) Costs to be accounted for: Blending Department Cost Reconciliation Total cost to be accounted for Costs accounted for as follows: Total cost accounted for < Required 4 Required 5 >

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