Problem 4A-10 Equivalent Units; Applying Costs; Cost Reconciliation Report-FlFO Method ILO4-6, LO4-7, LO4-8, LO4-9] Selzik Company makes super-premium cake mixes that go through two processing departments, Blending and Packaging. The following activity was recorded in the Blending Department during July: Production data: 10,000 Units in process, July 1 (materials 100% complete; conversion 30% complete) 170,000 Units started into production 20,000 Units in process, July 31 (materials 100% complete; conversion 40% complete) Cost data Work in process inventory, July 1: 8,500 Materials cost 4,900 Conversion cost Cost added during the month: 139,400 Materials cost Conversion cost 244,200 All materials are added atthe beginning of work in the Blending Department. The company uses the FiFo method in its process costing system. Required: 1. Determine the equivalent units for July for the Blending Department. Materials Conversion Equivalent units of production