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Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system. 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 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	74,000	70%	40%
Started into production	367,000
Completed and transferred out	357,000
Work in process, ending	84,000	75%	25%

	Materials		Conversion
Work in process, beginning	$	28,000	$	9,800
Cost added during June	$	299,600	$	209,440

Required:

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

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

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

4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June.

5. Prepare a cost reconciliation report for the Blending Department for June.

• Required 1
• Required 2
• Required 3
• Required 4
• Required 5

Calculate the Blending Department's equivalent units of production for materials and conversion in June.

	Materials Conversion Equivalent units of production

• Required 2
• Required 3
• Required 4
• Required 5

Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. (Round your answers to 2 decimal places.)

	Materials Conversion Cost per equivalent unit

Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June. (Round your intermediate calculations to 2 decimal places.)

	Materials Conversion Total Cost of ending work in process inventory

Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June. (Round your intermediate calculations to 2 decimal places.)

	Materials Conversion Total Cost of units completed and transferred out

Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places.)

	Blending Department Cost Reconciliation Costs to be accounted for: Total cost to be accounted for $0 Costs accounted for as follows: Total cost accounted for $0

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