PROBLEM 4-15 Comprehensive Problem-Weighted-Average MethodLO4-2, LO4-3,LO4-4, LO4-5 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 Conversion 75% Units Materials 20,000 100% Work in process, beginning Started into production 180,000 Completed and transferred out 160,000 Work in process, ending Work in process, beginning Cost added during June 40,000 100% 25% Materials Conversion $25,200 $24,800 $334,800 $238,700 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. Page 172

PROBLEM 4-15 Comprehensive Problem-Weighted-Average Method [ LO4-2, (5) LO4-3, (19 LO4-4, (1) LO4-5 Sunspot Beverages, Lad, of Fwi uses the weiphted werage method in its process costing system. It makes blended tropical fruit drinics in two rtapes. Fruit juices are extracted from freth fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shigpins in the Botling Department. The following information pertains to the operations of the Blending Departmeat for June: Requlred: 1. Calculate the Biending Depurtment's equivalent units of production for materials and conversion in June. 2. Calculate the Blending Departmeat's coct per equivilent unit for materials and conversion in June. 3. Calculate the Biending Department's coet of ending work in process inventory for materials, converrion, and in total for June. 4. Calculate the Bieading Department's cort of units transferred out to the Bottling Department for materials, convertion, and in total for Jase. 5. Prepare a cost reconciliation report for the Blending Department for June