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Requirement 1. Calculate the conversion cost rates for each department. Determine the formula and then calculate the conversion cost rate for each department. (Round the conversion cost rate to the nearest cent.) More info Because of the materials used, Spring is produced in powder form in the mixing department and then transferred to the blending department and then onto packaging. Fresh is produced in liquid form in the blending department and is then transferred to packaging. Inner Goddess Spa applies conversion costs based on labor-hours in the mixing department. It takes 3 minutes to mix the ingredients for a container of Spring. Conversion costs are applied based on the number of containers in the blending departments and on the basis of machine-hours in the packaging department. It takes 1.2 minutes of machine time to fill a container, regardless of the product. Inner Goddess Spa produces two different spa products: Spring and Fresh. The company uses three operations to manufacture the detergents: mixing, blending, and packaging. (Click the icon to view the additional information.) The budgeted number of containers and expected direct materials and the budgeted conversion costs for May are as follows: (Click the icon for the budget information.) Read the requirements. More info The budgeted number of containers and expected direct materials cost for each product are as follows: The budgeted conversion costs for each department for May are as follows: Requirement 2. Calculate the budgeted cost of goods manufactured for Ocean and Calm for the month of May. Begin by calculating the budgeted cost of goods manufactured for Ocean, then calculate the budgeted cost of goods manufactured for Calm. (Enter a "0" for amounts with a zero value.) Requirement 3. Calculate the cost per container for each product for the month of May. (Round your answer to two decimal places, X.XX.) \begin{tabular}{lll} & Ocean & Calm \\ \hline Total budgeted costs & \\ Divide by number of containers & \\ Budgeted cost per container & \end{tabular}