Ceramic Painting prepares and packages paint products. Ceramic Painting has two departments: Blending and 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. The company uses the weighted-average method. Data from the month of May for the Blending Department are as follows: (Click the icon to view the data from May.) Read the requirements. Data table Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for c Ceramic Painting Production Cost Report - Blending Department (Partial) Month Ended May 31 Gallons Beginning Work-in-Process Inventory Started in production 0 gallons 9,900 gallons Completed and transferred out to Packaging in May 5,800 gallons Equivalent Units Ending Work-in-Process Inventory (30% of the way through the blending process) 4,100 gallons Costs UNITS Units to account for: Physical Units Direct Materials Conversion Beginning Work-in-Process Inventory $ Costs Costs added during May: Total units to account for Units accounted for: Total units accounted for Direct materials Direct labor Manufacturing overhead allocated Total costs added during May Print Done 4,950 1,912 900 $ 7,762