Sunspot beverages, ltd., of fiji 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. the blended juices are then bottled and packed for shipping in the bottling department. the following information pertains to the operations of the blending department for june. percent completedunits materials conversionwork in process, beginning 60,000 70% 40%started into production 307,500completed and transferred out 297,500work in process, ending 70,000 75% 25%materials conversionwork in process, beginning $ 21,200 $ 7,200cost added during june $ 227,300 $ 153,450required: 1. calculate the blending department's equivalent units of production for materials and conversion in june.2. calculate the blending department's cost per equivalent unit for materials and conversion in june.3. calculate the blending department's cost of ending work in process inventory for materials, conversion, and in total for june.4. calculate the blending department's cost of units transferred out to the bottling department for materials, conversion, and in total for june.5. prepare a cost reconciliation report for the blending department for june.

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e.g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e.g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process.b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table.c. describe how you would use the relational database to determine the beach dude’s accounts receivable.

Zapper has beginning equity of $257,000, net income of $51,000, dividends of $40,000 and investments by stockholders of $6,000. its ending equity is

Kyle and alyssa paid $1,000 and $4,000 in qualifying expenses for their two daughters jane and jill, respectively, to attend the university of california. jane is a sophomore and jill is a freshman. kyle and alyssa's agi is $135,000 and they file a joint return. what is their allowable american opportunity tax credit after the credit phase-out based on agi is taken into account?