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PROBLEM 5-15 Comprehensive Problem-Weighted Average Method L05-2. LO5-3, LO5-4. LO5-5 Sunspor Beverages, Ltd., of Fiji uses the weighted average method in ils process costing system. It 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 Materials 100% Conversion 75% Work in process, beginning ........ Started into production ............ Completed and transferred out..... Work in process, ending ........... Units 20,000 180,000 160,000 40.000 100% 25% Work in process, beginning ........ Cost added during June .......... Materials $25,200 $334,800 Conversion $24,800 $238,700 Required: 1. Calculate the Blending Department's equivalent units of production for materials and conversion in June. 2. Calculate the Blending Department's cost per equivalent unit for materials and conversion in June. 3. Calculate the Blending Department's cost of ending work in process inventory for materials, conversion, and in total for June. Process Costing + Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June. Prepare a cost reconciliation report for the Blending Department for June. 5