Ceramic Painting prepares and packages paint products. Ceramic PaintingCeramic 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 theweighted-average method. Data from the month of May for the Blending Department are as follows:

	Gallons
	Beginning Work-in-Process Inventory	0	gallons
	Started in production	6,600	gallons
	Completed and transferred out to Packaging in May	4,400	gallons
	Ending Work-in-Process Inventory (30% of the way through	2,200	gallons
	the blending process)
	Costs
	Beginning Work-in-Process Inventory	$0
	Costs added during May:
	Direct materials	4,620
	Direct labor	2,500
	Manufacturing overhead allocated	1,548
	Total costs added during May	$8,668

Requirement 1

Compute the Blending Department's equivalent units of production for direct materials and for conversion costs.

Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in the Blending Department ending Work-in-Process Inventory.Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Complete all answer boxes. Enter a "0" for any zero balances. Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.)

Ceramic Painting
Production Cost Report - Blending Department (Partial)
Month Ended May 31
	Direct	Conversion	Total
COSTS	Materials	Costs	Costs
Costs to account for:
Total costs to account for
Cost per equivalent unit

Costs accounted for:
Total costs accounted for