Data Table 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 gallons 9,900 gallons 5,800 gallons 4,100 gallons Direct materials Direct labor Manufacturing overhead allocated 4,950 1,912 900 $ 7,762 Total costs added during May