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	70,000	70%	40%
Started into production	350,000
Completed and transferred out	340,000
Work in process, ending	80,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	25,900	$	9,000
Cost added during June	$	278,100	$	192,600

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

places.)

Blending Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for
Costs accounted for as follows:
Total cost accounted for