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. (The currency in Fiji is the Fijian dollar.) Assume that the company uses the FIFO method rather than the weighted-average method in its process costing system.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	20,900	100%	67%
Started into production	188,000
Completed and transferred out	153,000
Work in process, ending	55,900	100%	15%

	Materials	Conversion
Work in process, beginning	$25,300	$26,800
Cost added during June	$332,760	$215,178

Requirement 1:

Determine the equivalent units for June for the Blending Department.

	Materials	Conversion
Equivalent units of production

Requirement 2:

Compute the costs per equivalent unit for June for the Blending Department. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Materials	Conversion
Cost per equivalent unit	$	$

Requirement 3:
(a)	Determine the total cost of ending work in process inventory. (Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

	Materials	Conversion	Total
Cost of ending work in process inventory	$	$	$

(b)	Determine the total cost of units transferred to the next process for the Blending Department in June. (Omit the "$" sign in your response.)

Cost of units transferred out

$