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 Units Materials Conversion Work in process, beginning Started into production Completed and transferred out Work in process, ending 58,000 299,000 289,000 68,000 70% 40% 75 % 25% Work in process, beginnin Cost added during June Materials Conversion $ 20,0006,200 $214,600 131,500 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

Explanation:

1

                                                          Units          %Material  

Units completed & Transferred     289,000        100          289,000

Units of ending WIP                         68,000           75             51,000

Equivalent units of production                                               340,000

                                                      % Conversion      EUP Conversion

Units completed & transferred out     100                   289,000

Units of ending WIP                               25                       17,000

Equivalent units of production                                      306,000

2

                                                 Material                     Conversion

Beginning WIP                         20,000                            6,200

Added cost in June                 214,600                        131,500

Total                                          234,600                        137,700

Equivalent unit of production    340,000                     306,000

Cost /equivalent unit                   0.69                              0.45

3

                                      EUP              Cost/ EUP          Total

Material                        51,000               0.69               35,190

Conversion                   17,000               0.45                7,650

Total cost of ending WIP                                            42,840

for materials ,conversion

4

                                  EUP                 Cost / EUP       Total

Material                     289,000            0.69             199,410

Conversion               289,000            0.45              130,050

Total cost of units transferred out                          329,460

5

Reconciliation report

Cost of beginning WIP         20,000         6,200         26,200

Cost added in the month     214,600        131,500      346,100

Total                                                                               372,300

Cost of units transferred out               329,460

Cost of ending WIP                                42,840      

Total                                                         372,300                                                                              

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