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 80,000 70% 40% Started into production 392,500 Completed and transferred out 382,500 Work in process, ending 90,000 75% 25%

Materials Conversion Work in process, beginning $ 31,500 $ 11,300 Cost added during June $ 337,500 $ 239,800

Required: Assume that the company uses the weighted-average method.

1. Determine the equivalent units for June for the Blending Department.

2.

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

3.

Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department.

4.

Prepare a cost reconciliation report for the Blending Department for June.