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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

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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 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 Work in process, beginning Started into production Completed and transferred out Work in process, ending Percent Completed Units Materials Conversion 58,000 70% 409 299,000 289,000 68,000 754 255 Work in process, beginning Cost added during June Materials Conversion $ 20,000 $ 6,200 $ 214,600 $ 131,500 Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion in June. 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June, 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June 4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June 5. Prepare a cost reconciliation report for the Blending Department for June. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Quality Brick Company produces bricks in two processing departments-Molding and Firing Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $26,200; and Firing Department, $5,400. b. Direct labor costs incurred: Molding Department. $19,200; and Firing Department, $4,300. c. Manufacturing overhead was applied: Molding Department, $22,100; and Firing Department. $35,800. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $65,400. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $107,600. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,400. Required: Prepare journal entries to record items (a) through (1) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6

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