Data Table - X Requirements 1. 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 O gallons 8,500 gallons 6,500 gallons 2,000 gallons 2. 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. Print Done $ 0 Beginning Work-in-Process Inventory Costs added during May: Direct materials 5,525 Direct labor 1,500 2,547 Manufacturing overhead allocated $ 9,572 Total costs added during May Color Explosion Production Cost Report - Blending Department (Partial) Month Ended May 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: Total units to account for Units accounted for: Total units accounted for Production Cost Report - Blending Department (Partial) Month Ended May 31 Direct Conversion Materials Costs Total Costs COSTS Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for