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

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

Sunspot Beverages, Ltd., of Fiji uses the weighted average method in its 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 Conversion 70% 40% Work in process, beginning Started into production Completed and transferred out Work in process, ending Units 70,000 350,000 340,000 80,000 75% 25% Work in process, beginning Cost added during June Materials Conversion $ 25,900 $ 9,000 $ 278,100 $ 192,600

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