PROBLEM 6-17 Comprehensive Process Costing Problem [LO2, LO3, L04, LOS] 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 Complete Units Materials Conversion Work in process, beginning 20,000 100% 75% Started into production 180,000 Completed and transferred out 160,000 Work in process, ending 40,000 100% Costs Materials 25% Conversion Work in process, beginning $25,200 $334,800 $ 24,800 $238,700 Cost added during June 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. 3. Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. 4. Prepare a cost reconciliation report for the Blending Department for June. Page 227