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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

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 62,000 70% 40%
Started into production 316,000
Completed and transferred out 306,000
Work in process, ending 72,000 75% 25%

Materials Conversion
Work in process, beginning $ 22,100 $ 7,600
Cost added during June $ 237,100 $ 160,880

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

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