Honey butter, 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

Conversions

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

Conversions

Work in Process, beginning

36550

13500

Cost added during June

391850

287300

1) Determine the equivalent units for June for the Mixing Department

2) Compute the costs per equivalent unit for June for the Mixing Department.

3) Determine the total cost of ending work in process inventory and the total cost of units transferred to the packing Department.

4) Prepare a cost reconciliation report for the Mixing Department for June.