Sunspot Beverages, Limited, of Fini uses the weighted-average method of process costing. It 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 bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June. Units Percent Completed Materials Conversion Work in process, beginning 46,000 70% 40% Started into production 248,000 Completed and transferred out 238,000 Work in process, ending 56,000 75% 25% Materials Conversion Work in process, beginning $ 15,100 $ 4,400 Cost added during June $ 161,300 $ 93,880 Required: For June: Calculate the Blending Department for June.

	Units	Percent Completed
Materials	Conversion
Work in process, beginning	46,000	70%	40%
Started into production	248,000
Completed and transferred out	238,000
Work in process, ending	56,000	75%	25%

	Materials	Conversion
Work in process, beginning	$ 15,100	$ 4,400
Cost added during June	$ 161,300	$ 93,880

Required:

For June:

1. Calculate the Blending Department's equivalent units of production for materials and conversion.
2. Calculate the Blending Department's cost per equivalent unit for materials and conversion.
3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total.
4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total.
5. Prepare a cost reconciliation report for the Blending Department.