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.) UNITS Color Explosion Production Cost Report - Blending Department (Partial) Month Ended May 31 Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent Units Physical Direct Conversion Units 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 2,000 gallons through the blending process) Costs Beginning Work-in-Process Inventory 0 Costs added during May: Direct materials Direct labor Manufacturing overhead allocated Total costs added during May 5,525 1,500 2,547 EA $ 9,572