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Business, 02.03.2020 21:16 arivalen

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
Units Materials Conversion
Work in process, beginning 76,000 70% 40%
Started into production 375,500
Completed and transferred out 365,500
Work in process, ending 86,000 75% 25%

Materials Conversion
Work in process, beginning $ 29,000 $ 10,200
Cost added during June $ 310,700 $ 218,130

Assume that the company uses the weighted-average method.
(1) Determine the equivalent units for June for the Blending Department.
(2) Compute the costs per equivalent unit for the Blending Department.

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Sunspot Beverages, Ltd., of Fiji uses the weighted-average method in its process costing system. It...
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