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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

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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 52,000 70% Work in process, beginning 40% 273,500 Started into production Completed and transferred out 263,500 62,000 75% Work in process, ending 25% Materials Conversion 17,500 5,300 Work in process, beginning 187,100 111,880 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

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