Sunspot Beverages, Ltd., of Fiji uses the weighted-averagemethod in its process costing system. It makes blended tropicalfruit drinks in two stages. Fruit juices are extracted from freshfruits and then blended in the Blending Department. The blendedjuices are then bottled and packed for shipping in the BottlingDepartment. The following information pertains to the operations ofthe Blending Department for June.
| | Percent Completed |
| Units | Materials | Conversion |
| Work in process, beginning | 70,000 | 70% | 40% |
| Started into production | 350,000 | | |
| Completed and transferred out | 340,000 | | |
| Work in process, ending | 80,000 | 75% | 25% |
|
| Materials | Conversion |
| Work in process, beginning | $ | 25,900 | $ | 9,000 |
| Cost added during June | $ | 278,100 | $ | 192,600 |
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5. Prepare a cost reconciliation report for the BlendingDepartment for June.
places.)
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| | Blending Department | | Cost Reconciliation | | Costs to be accounted for: | | | | | | | Total cost to be accounted for | | | Costs accounted for as follows: | | | | | | | Total cost accountedfor | |
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