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 76,000 70% 40%

Started into production 375,500

Completed and transferred out 365,500

Work in process, ending 86,000 75% 25%

Materials Conversion

Work in process, beginning $ 29,000 $ 10,200

Cost added during June $ 310,700 $ 218,130

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

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

Materials Conversion

Equivelent 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.)

Total

Cost of ending work in process:

Cost of units and transferred out:

4. Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

Blending Department

Cost Reconcilation

Costs to be accounted for:

Cost of beginning work in process invenmtory

Costs added to production during the period

Total cost to be accounted for

Costs accounted for as follows:

Cost of ending work in process

Cost of units completed and transferred out

Total cost accounted for