Crafty Paint prepares and packages paint products. Crafty Paint 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:

View the data from May,

Read the requirements.

Requirements

Requirement $1.$ Compute the Blending Department's equivalent units of production for direct $m$

$\backslash$table$[[$Crafty Paint$],[$Production Cost Report $-$ Blending Department $($Partial$)],[$Month Ended May $31],[,$Physical,Equivalent Units$],[,$Direct,Conversion$],[$UNITS$,$Units,Materials,Costs$],[$Units to account for:$],[$Beginning work$-$in$-$process,$0,,],[$Started in production,$8,500,,],[$Total units to account for,$8,500,,],[,,,],[$Units accounted for:$],[\backslash$table$[[$Ending work$-$in$-$process$],[$Completed and transferred out$]],2,000,2,000,],[$Completed and transferred out,$6,500,6,500,6,500],[,8,500,8,500,]]$

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

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.

Data from May