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	66,000	70%	40%
Started into production	333,000
Completed and transferred out	323,000
Work in process, ending	76,000	75%	25%

Materials

Conversion

Work in process, beginning

$

24,000

$

8,300

Cost added during June

$

257,200

$

176,380

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

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

----	materials	conversion
cost per unit equivalent

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 inventory
cost of units completed and tranferred out

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.)

cost to be accounted for:

cost accou6nted for as follows: