- Sunspot Beverages 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. Then it moves to the Bottling Department. The Blending Department's cost per equivalent unit for materials and conversion in June are $0.87 and $0.67, respectively. The following information pertains to the operations of the Blending Department for June. Quick Check 4 - What are the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June Quick Check 5 - What are the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June