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 Materials Conversion 70% Units 98,000 469,000 459,000 108,000 Work in process, beginning Started into production Completed and transferred out Work in process, ending 40% 75% 25% Materials Conversion $ 40,100 $ 14,600 $ 429,700 311,020 Work in process, beginning Cost added during June 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 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. (Do not round your intermediate calculations.) Total Cost of ending work in process inventory Cost of units completed and transferred out 4. Prepare a cost reconciliation report for the Blending Department for June. (Do not round your intermediate calculations.) Blending Department Cost Reconciliation Costs to be accounted for: $ Total cost to be accounted for Costs accounted for as follows: $ 0 Total cost accounted for