PROBLEM 4-15 Comprehensive Problem-Weighted-Average Method [LO4-2, LO4-3, LO4-4, LO4-5) 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 per- tains to the operations of the Blending Department for June. Percent Completed Materials Conversion Units 20,000 180,000 160,000 40,000 75% Work in process, beginning Started into production Completed and transferred out Work in process, ending 100% 25% 100% Conversion Materials $25,200 $334,800 $24,800 $238,700 Work in process, beginning Cost added during June Required: Assume that the company uses the weighted-average method. Determine the equivalent units for June for the Blending Department. 1. Compute the costs per equivalent unit for the Blending Department. 2. Determine the total cost of ending work in process inventory and the total cost of units trans- ferred to the Bottling Department. Prepare a cost reconciliation report for the Blending Department for June. 3. 4