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 | 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:
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.
