Crafty Paint 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 incurred evenly throughout each process. Data from the month of August for the Blending Department are as follows:

View the data from August.

Read the requirements.

Requirement $1.$ Fill$-$in the time line for the Blending Department.

Data from August

Gallons:

Beginning work in process inventory

Started production $9,200$ gallons

Completed and transferred out to Packaging in August $6,600$ gallons

Ending work in process inventory of the way through the blending process$)$

$2,600$ gallons

Costs:

Beginning work in process inventory

Costs added during August:

Direct materials $($dyes$)$

$5,980$

Direct labor

$850$

Manufacturing overhead

$1,733$

Total costs added during August.

$8,563$

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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 mahagers want to know this cost?

Crafty Paint 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 incurred evenly throughout each process. Data from the month of August for the Blending Department are as follows:

View the data from August.

Read the requirements.

Requirement $1.$ Fill$-$in the time line for the Blending Department