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 20,000 100% 75% Work in process, beginning Started into production Completed and transferred out Work in process, ending 180,000 160,000 40,000 100% 25% Work in process, beginning Cost added during June Materials Conversion S 25,200 $ 24.800 S 334,800 $ 238,700 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