Selzik Company makes cake mixes that go through two processing departments$-$Blending and Packaging. The following activity was

recorded in the Blending Department during July:

Production data:

Units in process, July $1($materials $100\%$ complete; conversion $30\%$

complete$)10,000$

Units started into production $170,000$

Units in process, July $31($materials $100\%$ complete; conversion

$40\%$ complete$)$

Cost data:

Work in process inventory, July $1$:

Materials cost $$8,500$

Conversion cost $$4,900$

Cost added during the month:

Materials cost $ $$139,400$

Conversion cost $ $244,200$

All materials are added at the beginning of work in the Blending Department. The company uses the FIFO method of process costing.

Required:

For July:

Calculate the Blending Department's equivalent units of production for materials and conversion.

Calculate the Blending Department's cost per equivalent unit for materials and conversion.

Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total.

Calculate the Blending Department's cost of units transferred out to the next department for materials, conversion, and in total.

Prepare a cost reconciliation report for the Blending Department.