Nogaleen Company manufactures a liquid diet product in three departments. Data for Blending, the first department, follow:

Production:

Units in process, August 1, 75 percent complete 120,000 Units completed and transferred out 400,000 Units in process, August 31, 30 percent complete 90,000 Costs:

Work in process, August 1 $ 340,600
Costs added during August 1,516,500 Nogaleen uses FIFO costing.

Required

1. Prepare a physical flow schedule for the Blending Department for August.

2. Calculate equivalent units of production for the Blending Department for August.

3. Calculate unit cost for materials, conversion, and in total for August.

4. Calculate the cost of units transferred out and the cost of ending work in process.

5. Prepare a cost reconciliation for the Blending Department.