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 20,000 100 % 75 % Started into production 180,000 Completed and transferred out 160,000 Work in process, ending 40,000 100 % 25 % Materials Conversion Work in process, beginning $ 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. 2. Compute the costs per equivalent unit for June for the Blending Department. (Round your answers to 2 decimal places.) 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for the Blending Department in June.