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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. Work in process, beginning Started into production Completed and transferred out Work in process, ending Percent Completed Units Materials Conversion 110,000 520,000 510,000 120,000 75% 25% Work in process, beginning Cost added during June Required: Materials $ 48,100 $ 515,900 Conversion $ 17,900 $ 381,700 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. (Hint: See p. 203 in your book for an example of this type of report in the format it is asking for here.) Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's equivalent units of production for materials and conversion in June. Materials Conversion Equivalent units of production Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's cost per equivalent unit for materials and conv decimal places.) Materials Conversion Cost per equivalent unit $ 0.90 Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's cost of ending work in process inventory for materials, c (Round your intermediate calculations to 2 decimal places.) Cost of ending work in process inventory Materials Conversion Total Required 1 Required 2 Required 3 Required 4 Required 5 Calculate the Blending Department's cost of units transferred out to the Bottling Department fo total for June. (Round your intermediate calculations to 2 decimal places.) Cost of units completed and transferred out Materials Conversion Total Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a cost reconciliation report for the Blending Department for June. places.) Costs to be accounted for: Blending Department Cost Reconciliation Total cost to be accounted for $ 0 Costs accounted for as follows: Total cost accounted for 0

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