Sunspot Beverages, Ltd., of Fiji 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 Units Materials Conversion 120,000 55% 50% Work in process, beginning 192,000 Started into production Completed and transferred out 182,000 130,000 Work in process, ending 60% 40% Materials Conversion Work in process, beginning $ 13,500 $ 3,900 145,100 Cost added during June $ $ 82,680 Assume that the company uses the weighted-average method. 1. Determine the equivalent units for June for the Blending Department. Materials Conversion Equivalent units of production 2. Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.) Total Cost of ending work in process inventory Cost of units completed and transferred out 4. Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.) 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