Sweetwater Beverages, Inc. 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 October.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	20,000	100%	70%
Started into production	170,000
Completed and transferred out	160,000
Work in process, ending	50,000	100%	45%
		Materials	Conversion
Work in process, beginning		$25,300	$24,800
Cost added during October		$334,700	$227,500

Required:

Assume that the company uses the weighted-average method.

1. Determine the equivalent units for October for the Blending Department.

2. Compute the costs per equivalent unit for the Blending Department.

3. Determine the total cost of ending work in process inventory and the total cost of units transferred to

   the Bottling Department.

4. Prepare a Production Report for October for the Blending Department.