Maple, Inc. manufactures syrup that goes through three processing stages prior to completion. Information on work in the first department, Blending, is given below for August:

Production data: Pounds in process, August 1; materials 100% complete; conversion 70% complete 3,000 Pounds started into production during August 85,000 Pounds completed and transferred out ? Pounds in process, August 31; materials 80% complete; conversion 30% complete 6,000 Cost data: Work in process inventory, August 1: Materials cost $900 Conversion cost $5,900 Cost added during May: Materials cost $151,000 Conversion cost $161,700

The company uses the weighted-average method.

Submit an Excel document which each tab labeled by item number in good form that demonstrates the following: Compute the equivalent units of production. Compute the costs per equivalent unit for the month. Determine the cost of ending work in process inventory and of the units transferred out to the next department. Prepare a cost reconciliation schedule for the month.