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 20,000 100% 75%

Started into production 180,000

Completed and transferred out 160,000

Work in process, ending ??? 100% 25%

Costs in the beginning work in process inventory and cost added during June were as follows for the Blending Department: Materials Conversion Work in process beginning $ 25,200 $ 24,800 Cost added during June 334,800 238,700 Using the Weighted Average method for the Blending Department for June:

a) What are the total units in the Blending department for the month of June?

b) Calculate the equivalent units for;

materials

conversion

Materials Conversion Units accounted for:

c) Calculate the unit cost per equivalent unit for materials only.

d) Prepare the journal entry to record materials used during the month of June.