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. (The currency in Fiji is the Fijian dollar [FJS].) Percentage Completed nits Materials Conversion 21,000 100% 75% Work in process, beginning Started into production Completed and transferred out 60,000 Work in process, ending 179,000 40,000 100% 25% Work in process, beginning Cost added during June Materials FJS 25,900 Conversion FJS 25,600 229,400 334,100