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.

	Units	Percent Completed
Materials	Conversion
Work in process, beginning	72,000	70%	40%
Started into production	358,500
Completed and transferred out	348,500
Work in process, ending	82,000	75%	25%

	Materials	Conversion
Work in process, beginning	$ 26,900	$ 9,400
Cost added during June	$ 288,800	$ 200,930

Required:

1. Calculate the Blending Department's equivalent units of production for materials and conversion in June.

	Materials	Conversion
Equivalent units of production

2. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June.

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

3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June.

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

4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June.

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

5. Prepare a cost reconciliation report for the Blending Department for June.

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:
Total cost to be accounted for	$0
Costs accounted for as follows:
Total cost accounted for	$0