Crafty Paint prepares and packages paint products. Crafty Paint has two departments:

(1) Blending and

(2) Packaging.

Direct materials are added at the beginning of the blending process (dyes) and at the end of the packaging process (cans). Conversion costs are added evenly throughout each process. Data from the month of May for the Blending Department are as follows:

Requirements
1. Fill in the timeline for the Blending Department.
2. Use the timeline to help you compute the Blending Department's equivalent units for direct materials and for conversion costs.
3. Compute the total costs of the units (gallons)
a. completed and transferred out to the Packaging Department.
b. in the Blending Department ending Work in processinventory.

Transcribed Image Text:

Gallons: Beginning work in process inventory Started production Completed and transferred out to Packaging in May Ending work in process inventory (30% of the way through blending process) 9,000 gallons 4,000 gallons 5,000 gallons Costs: Beginning work in process inventory Costs added during May: Direct materials 6,750 Direct labor 1,300 Manufacturing overhead 2,000 Total costs added during May $10,050