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
Work in process, beginning	64,000	70%	40%
Started into production	324,500
Completed and transferred out	314,500
Work in process, ending	74,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	23,000	$	7,900
Cost added during June	$	247,100	$	168,590

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 64,000 324,500 314,500 74,000 40% Work in process, beginning Started into production Completed and transferred out Work in process, ending 70% 75% 25% Work in process, beginning Cost added during June Materials Conversion $ 23,000 $ 7,900 $247,100 $ 168,590 Required 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