E21-3 Apple Acres prepares and packages fruit juice products. Apple Acres has two depart- ments: (1) Blending and (2) Packaging. Direct materials are added at the beginning of the blending process (raw fruit juice) and at the end of the packaging process (cartons). Conversion costs are added evenly throughout each process. Data from the month of May for the Blending Department are as follows: 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 the blending process) Costs: Beginning work in process inventory. Costs added during May: Direct materials (raw fruit juice) Direct labor Manufacturing overhead.. Total costs added during May 0 6.000 gallons. 4.500 gallons 1.500 gallons 0 3,600 500 985 $5.085 Required 1. Draw a time line for the Blending Department, similar to Exhibit 21-6. 2. Use the time line to help you compute the 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 process inventory