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Sunspot Beverages, Ltd., of Fiji 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 June.

Percent Completed

Units Materials Conversion

Work in process, beginning 76,000 70% 40%

Started into production 375,500

Completed and transferred out 365,500

Work in process, ending 86,000 75% 25%

Materials Conversion

Work in process, beginning $ 29,000 $ 10,200

Cost added during June $ 310,700 $ 218,130

Required: Assume that the company uses the weighted-average method.

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

	Materials	Conversion
Equivelent units of production

2. Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit

3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

	Total
Cost of ending work in process
Cost of units and transferred out

4. Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

Blending Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for
Costs acconted for as follows:
Total cost Acconted for

Options:

Cost of beginning work in process inventory

Cost of ending work in process inventory

Cost of units completed and transferred out

Cost added to production during the period

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