Calculate the packaging department

Question

Honeybutter, Inc., manufactures a product that goes through two departments prior to completion- the Mixing Department followed by the Packaging Department. The following information is available about work in the first department, the Mixing Department, during June

		Percent Completed
	Units	Materials		Conversion
Work in process, beginning	70,000	70	%	40	%
Started into production	460,000
Completed and transferred out	450,000
Work in process, ending	80,000	75	%	25	%

	Materials		Conversion
Work in process, beginning	$	36,550	$	13,500
Cost added during June	$	391,850	$	287,300

Required:
1.	Determine the equivalent units for June for the Mixing Department.

	Materials	Conversion
Equivalent units of production

2.	Compute the costs per equivalent unit for June for the Mixing Department. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Materials	Conversion
Cost per equivalent unit	$	$

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for the Mixing Department in June. (Omit the "$" sign in your response.)

Total cost of ending work in process inventory	$
Cost of units transferred out	$

4.	Prepare a cost reconciliation report for the Mixing Department for June. (Omit the "$" sign in your response.)

Mixing Department Cost Reconciliation
Costs to be accounted for:
	$
Total cost to be accounted for	$
Costs accounted for as follows:
	$
Total cost accounted for	$