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	110,000	70%	40%
Started into production	520,000
Completed and transferred out	510,000
Work in process, ending	120,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	48,100	$	17,900
Cost added during June	$	515,900	$	381,700

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 Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit