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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

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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 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, (The currency in Fiji is the Fijian dollar (FJ$1) Percentage Completed Materials Conversion 1000 756 Work in process, beginning Started into production Completed and transferred out Work in process, ending Units 20,000 185,000 163,000 42,000 1000 25 Work in process, beginning Cost added during June Materials PJS 24,300 344,700 Conversion FJS 25,300 234,950 Required: Prepare a production report for the blending department for June assuming that the company uses the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places and the rest to the nearest dollar amount.) Quantity Schedule and Equivalent Units Quantity Schedule Units to be accounted for Work in process, June 1 Started into production Total units 20,000 185,000 205,000 Equivalent Units (EU) Materials Conversion Units Units accounted for as follows: Transferred to bottling Work in process, June 30 Total units and equivalent units of production 163,000 42,000 205.000 163.000 42.000 205,000 163,000 10,500 173,500 Costs per Equivalent Unit Materials Conversion $ 1.78 s 1.47 Costs per equivalent unit Cost Reconciliation Equivalent Units (EU) Materials Conversion Total Cost 163,000 163,000 Cost accounted for as follows: Transferred to bottling Work in process, June 30: Materials Conversion Total work in process Total cost $

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