Castlegrove Spa produces two different spa products: Carefree and Restful. The company uses three operations to manufacture the products: mixing, blending, and packaging. i. (Click the icon to view the additional information.) 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 Carefree is produced in powder form in the mixing department, then transferred to the blending department, and finally to packaging. Restful undergoes no mixing; it is produced in liquid form in the blending department and then transferred to packaging. In the mixing department, Castlegrove Spa applies conversion costs based on labor-hours. It takes 3 minutes to mix the ingredients for a container of Carefree. In the blending department, conversion costs are applied based on the number of containers and in the packaging department, on the basis of machine-hours. It takes 1.2 minutes of machine time to fill a container, regardless of the product. The budgeted number of containers and budgeted direct materials cost for each product in May are: (Click the icon for the budget information.) More info The budgeted conversion costs for each department for May are as follows: Requirements 1. Calculate the conversion cost rates for each department. 2. Calculate the budgeted cost of goods manufactured for Carefree and Restful for the month of May. 3. Calculate the cost per container for each product for the month of May