Problem 4-15A 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 pertains to the operations of the 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:

Assume that the company uses the weighted-average method.

1.	Determine the equivalent units for June for the Blending Department.

2.	Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.)

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Do not round your intermediate calculations.)

4.	Prepare a cost reconciliation report for the Blending Department for June. (Do not round your intermediate calculations.)