For the Love of Painting prepares and packages paint products. For the Love of Painting has two departments:Blending and 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 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:

For the Love of Painting prepares and packages paint products. For the Love of Painting has two departments: Blending and 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 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 EE (Click the icon to view the data from May.) Read the requirements Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. (Complete all answer boxes Enter a "O" for any zero balances.) For the Love of Painting Production Cost Report - Blending Department (Partial) Month Ended May 31 Equivalent Units Physical Units Direct Conversion UNITS Materials Costs Units to account for Beginning work-in-process Started in production Total units to account for Units accounted for Ending work-in-process Completed and transferred out Total units accounted for 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 6,600 gallons 4,400 gallons 2,200 gallons Direct materials Direct labor Manufacturing overhead allocated 4,620 2,500 1,548 $ 8,668 Total costs added during May Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. 1. 2. 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