E18-21 Computing EUR, assigning costs, no beginning WIP or costs transferred in Color Explosion prepares and packages paint products. Color Explosion has two of the departments: Blending and Packaging, Direct materials are added at the beginning blending process (dyes) and at the end of the packaging process (C 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: ). Conversion costs Gallons Beginning work-in-process inventory 0 gallons 8,500 gallons 6,500 gallons Started in production Completed and transferred out to Packaging in May Ending work-in-process inventory (30% of the way through the blending process) 2,000 gallons Costs Beginning work-in-process Inventory Costs added during May: 5,525 Direct materials 1,500 Direct labor 2,547 Manufacturing overhead allocated $ 9,572 Total costs added during May Requirements 1. Blending equivalent units of production Compute the Departments for direct materials and for conversion costs. 2. Compute the total costs of the units (gallons) Department a. completed and transferred out to the Packaging . b. in the Blending Department ending Work-in-process Inventory