Selzik Company makes super-premium cake mixes that go throughtwo processing departments—Blending and Packaging. The followingactivity was recorded in the Blending Department during July:

Production data:
Units in process, July 1 (materials 100% complete; conversion30% complete)		10,000
Units started into production		170,000
Units in process, July 31 (materials 100% complete; conversion40% complete)		20,000
Cost data:
Work in process inventory, July 1:
Materials cost	$	8,500
Conversion cost	$	4,900
Cost added during the month:
Materials cost	$	139,400
Conversion cost	$	244,200

All materials are added at the beginning of work in the BlendingDepartment. The company uses the FIFO method in its process costingsystem.

Required:

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

2. Calculate the Blending Department's cost per equivalent unitfor materials and conversion for July.

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

4. Calculate the Blending Department's cost of units transferredout to the next department for materials, conversion, and in totalfor July.

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