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Sunspot Beverages, Ltd., of Fiji makes blended tropical fruit drinks in two stages. Frult Julces 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. Frult Julces 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 62,000 70% 40% Started into production 316,000 Completed and transferred 306,000 out Work in process, ending 72,000 75% 25% Materials Conversion Work in process, beginning $ 22,100 $ 7,600 Cost added during June $ 237,100 $ 160,880 Required: Assume that the company uses the weighted average method. 1. Determine the equivalent units for June for the Blending Department. Materials 54,000 Conversion 18,000 Equivalent units of production 2. Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.) Materials Conversion 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.)

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