PART B Sunshine Orange Juice is produced in two processing departments The Blending Department and the Bottling Department. The following information relates to the Blending Department for April 2018: Units in process, April 1: 30,000 {Materials 100% complete, Conversion 60% complete]. Units started into production in April: EDT I420,000. Units in process, 30 April: 80,000 [Materials 50% complete, Conversion 25% complete]. Cost data: Working in process inventory 1 April: Materials: $92,000; Conversion Cost: $58,000. Cost added during April: Materials: $851,000; Conversion Cost: $995,000. Required: 1. Determine the Equivalent Units of Production {4 marks]. Compute the cost per equivalent unit [6 marks]. 3. Determine the cost of ending work in process inventory.' and cost of units completed and transferred out [6 marks]. 4. Prepare cost reconciliation [4 marks]