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 52,000 Materials Conversion 70% 40% 273,500 263,500 62,000 75% 25% Work in process, beginning Cost added during June $ 187,100 Materials $ 17,500 Conversion $ 5,300 $ 111,880