Ceramic Painting prepares and packages paint products. The company has two departments: $(1)$ Blending and $(2)$ 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. 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.

Requirements

Fill$-$in the time line for the Blending Department.

Summarize the physical flow of units and compute total equivalent units for direct

materials and for conversion costs

Summarize total costs to account for and find the cost per equivalent unit for direct

materials and conversion costs.

Assign total costs to units $($gallons$)$:

a$.$ Completed and transferred out to the Packaging Department

b$.$ In the Blending Department ending work in process inventory

What is the average cost per gallon transferred out of the Blending Department to the

Packaging Department? Why would the company's managers want to know

this cost?

Data table