Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system. It 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	125,000	55%	50%
Started into production	199,000
Completed and transferred out	189,000
Work in process, ending	135,000	60%	40%

	Materials		Conversion
Work in process, beginning	$	14,300	$	4,100
Cost added during June	$	153,100	$	88,240

Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June.

Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June.

Prepare a cost reconciliation report for the Blending Department for June.