Sunspot Beverages, Ltd., d 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 20,000 100% 75% Work in process, beginning Started into production Completed and transferred out Work in process, ending 180,000 160,000 40,000 100% 25% Work in process, beginning S 25,200 24,800 Cost added during June 334,800 $ 238,700 Assume that the company uses the FIFO method rather than the weighted-average method in its process costing system. Required 1 Determine the equivalent units for June for the Blending Department 200,000 170,000 2 Compute the costs per equivalent unit for June for the Blending Department. (Round your answers to 2 decimal places) Cost per equivalent unt S 180 S 155 2 4 5 6