Color Explosion prepares and packages paint products, Color Explosion has two blending process (dyes) and at the end of the packaging process (cans). Conversion costs departments: Blending and Packaging, Direct materials are added at the beginning of the are added evenly throughout each method. Data from the month of May for the Blending Department are as follows Gallons 0 gallons 8,500 gallons 6,500 gallons 2,000 gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging in May Ending Work-in-Process Inventory (30% of the way through the blending process) Costs Beginning Work-in-Process Inventory Costs added during May: 0 Direct materials Direct labor Manufacturing overhead allocated 5,525 1,500 2,547 $ 9,572 Total costs added during May Requirements 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. 2. Compute the total costs of the units (gallons) a. completed and transferred out to the Packaging Department. b. in the Blending Department ending Work-in-Process Inventory