question 25:

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Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments: Fittering. Blending. and Packaging. Additional materials are added in the Blending Process when units are 50 to 55 percent complete with respect to conversion, Information for operations in June in the Blending process appear as follows. Work in process on June 1 consisted of 9,400 barrels with the following costs. During June, 118,000 barrels were transferred in from Filtering at a cost of $180,440. The following costs were added in Blending in June. Blending finished 117,000 barreis in June and transferred them to Packaging. At the end of June, there were 10,400 barrels in work in process inventory. The units were 60 percent complete with respect to conversion costs. The Biending Department uses the weighted-average method of process costing. The Filtering Department at Elre uses the FiFO method of process costing. The cost analyst in Blending has learned that if the Filtering Department at Elre had used the weighted average method, the amount of costs transferred in from Filtering would have been $10,940 in the beginning work in process and $152,060 for the amount transferred in this month. Required: Prepare a production cost report for June for the Blending Department. (Round "Cost per equivalent unit" to 2 decimal places.) EIRE PFRODUCTS Atending Departenent Production Cost Report-Weighted-Average Costs accounted for