Reference no: EM132502465

Sunspot Beverages 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. Then it moves to the Bottling Department. The Blending Department's cost per equivalent unit for materials and conversion in June are $0.87 and $0.67, respectively. The following information pertains to the operations of the Blending Department for June.

                                                         Units                         Materials                     Conversion
Work in process, beginning                   98,000                             70%                         40%
Started into production                        469,000
Completed and transferred out             459,000
Work in process, ending                       108,000                      75%                           25%

Question 1: What are the Blending Department's cost of units transferred out to the Bottling Department for materials, conversion, and in total for June?

Materials Conversion Total 

a. $93,960 $72,360 $166,320

b. $70,470 $18,090 $88,560

c. $399,330 $307,530 $706,860l

d. $299498 $76,883 $376,370