Problem 4-15 Comprehensive Problem-Weighted-Average Method[LO4-2, LO4-3, LO4-4, LO4-5]

Sunspot Beverages, Ltd., of Fiji uses the weighted-averagemethod in its process costing system. It makes blended tropicalfruit drinks in two stages. Fruit juices are extracted from freshfruits and then blended in the Blending Department. The blendedjuices are then bottled and packed for shipping in the BottlingDepartment. The following information pertains to the operations ofthe Blending Department for June.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	56,000	70%	40%
Started into production	290,500
Completed and transferred out	280,500
Work in process, ending	66,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	19,100	$	5,900
Cost added during June	$	205,300	$	124,780

Required:

1. Calculate the Blending Department's equivalent units ofproduction for materials and conversion in June.

2. Calculate the Blending Department's cost per equivalent unitfor materials and conversion in June.

3. Calculate the Blending Department's cost of ending work inprocess inventory for materials, conversion, and in total forJune.

4. Calculate the Blending Department's cost of units transferredout to the Bottling Department for materials, conversion, and intotal for June.

5. Prepare a cost reconciliation report for the BlendingDepartment for June.