Greek Spa produces two different spa products: Calm and Carefree. The company uses three operations to manufacture the detergents: mixing, blending, and packaging. Because of the materials used, Calm is produced in powder form in the mixing department and then transferred to the blending department and then onto packaging. Carefree is produced in liquid form in the blending department and is then transferred to packaging. Greek Spa applies conversion costs based on labor-hours in the mixing department. It takes 3 minutes to mix the ingredients for a container of Calm. Conversion costs are applied based on the number of containers in the blending departments and on the basis of machine-hours in the packaging department. It takes 0.9 minutes of machine time to fill a container, regardless of the product. The budgeted number of containers and expected direct materials and the budgeted conversion costs for May are as follows: The budgeted number of containers and expected direct materials cost for each product are as follows: Number of containers Calm Carefree 15,000 10,000 Direct materials cost $ 40,725 $ 31,850 The budgeted conversion costs for each department for May are as follows: Allocation of Department Conversion Costs Budgeted Conversion Cost Mixing Direct labor hours $ 1,050 Blending Number of containers $ 28,750 Packaging Machine hours $ 4,125 1. Calculate the conversion cost rates for each department. 2. Calculate the budgeted cost of goods manufactured for Calm and Carefree for the month of May. 3. Calculate the cost per container for each product for the month of May