Work in process, beginning Started into production Completed and transferred out Work in process, ending Work in process, beginning Cost added during June Units 76,000 375,500 365,500 86,000 Materials $ 29,000 $ 310,700 Percent Completed Materials 70% 75% Conversion $ 10,200 $ 218,130 Conversion 40% 25% 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. 4. Calculate the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June. 5. Prepare a cost reconciliation report for the Blending Department for June.