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. All materials are added by the extraction department. The following information pertains to the operations of the Blending Department for June.

	UNITS	Percentages
Work in Process, beginning	20000	75.00 % complete
Started into production	180000
Work in process - ending	40000	25.00 % complete

	Materials	Conversion
Work in Process, beginning	$25200	$24800
Cost added during June	$334800	$238700

Assume that the company uses the FIFO method.

Required:

Determine the equivalent units for conversion cost in June for the Blending Department. Determine the cost per equivalent unit for material cost in June for the Blending Department. Determine the cost per equivalent unit for conversion cost in June for the Blending Department. Determine the cost of units transferred-out in June for the Blending Department. (Round to whole dollars) Determine the value of the ending work in process inventory in June for the Blending Department. (Round to whole dollars)