Return to the Blending Department for Step-by-Step Painting in E5-40B.

Gallons:

Beginning work in process inventory.................................................................. 0

Started production............................................................................ 9,000 gallons

Completed and transferred out to Packaging in May...................... 6,500 gallons

Ending work in process inventory (30% of the way through the

blending process)............................................................................ 2,500 gallons

Costs:

Beginning work in process inventory............................................................. $ 0

Costs added during May:

Direct materials (dyes)............................................................................. $5,670

Direct labor................................................................................................... 800

Manufacturing overhead........................................................................... 2,100

Total costs added during May................................................................ $8,570

Requirements

1. Present the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department.

2. Post the journal entries to the "Work in Process Inventory-Blending" T-account. What is the ending balance?