Sunspot Beverages, Ltd. of Fji makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Bjending 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. (The currency in Fiji is the Fijian dollar [FS).)

B C D Percentoge Completed Materials Conversion Work In process, beginning 20,000 100% 75% Started Into production 180.000 5 Completed and transferred out 160,000 Work In process, ending 40.000 100% 25% 7 Moterich Conversion Work In process, beginning FJ$ 25.200 FJ$ 24.800 10 Cost added during June 334.800 238.700 11