Color Explosion prepares and packages paint products. Color Explosion 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. Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. (Complete all input fields. Enter a "0" for any zero balances.) Color Explosion Production Cost Report - Blending Department (Partial) Month Ended May 31 UNITS Units to account for Total units to account for Units accounted for Total units accounted for Equivalent Units Physical Units Direct Conversion Materials Costs Data table Gallons Beginning Work-in-Process Inventory Started in production 0 gallons 8,500 gallons Completed and transferred out to Packaging in May 6,500 gallons Ending Work-in-Process Inventory (30% of the way through the blending process) 2,000 gallons Costs Beginning Work-in-Process Inventory Costs added during May: Direct materials Direct labor Manufacturing overhead allocated Total costs added during May S 0 5,525 1,500 2,547 $ 9,572 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. - X