evenly throughout each process. The company uses the weighted$-$average method. Data from the month of May for the Blending Department are as follows:

$($Click the icon to view the data from May.$)$

Read the requirements.

$\backslash$table$[[\backslash$table$[[$Paint by Number$],[$Production Cost Report $-$ Blending Department $($Partial$)],[$Month Ended May $31]]],[$UNITS$],[$Units to account for$],[$Units accounted for$],[$Total units to account for$],[$Total units accounted for$]]$

Data table

$\backslash$table$[[$Gallons$,],[$Beginning Work$-$in$-$Process Inventory,$0$ gallons$],[$Started in production,$9,900$ gallons$],[$Completed and transferred out to Packaging in May,$5,800$ gallons$],[\backslash$table$[[$Ending Work$-$in Process Inventory $(30\%$ of the way$],[$through the blending process$)]],4,100$ gallons$],[$Costs$,],[$Beginning Work$-$in$-$Process Inventory,$