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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

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 96,000 70% 40%
Started into production 460,500
Completed and transferred out 450,500
Work in process, ending 106,000 75% 25%

Materials Conversion
Work in process, beginning $ 38,900 $ 14,100
Cost added during June $ 416,900 $

300,720

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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 unt for the Blending Department (R decimal places.) Materials Conversio 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

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