Paint by Number prepares and packages paint products. Paint by Number 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: E: (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 A Data Table Paint by Number Production Cost Report - Blending Departe Month Ended May 31 i Requirements 1. Physical Units O gallons 9,000 gallons 4,000 gallons 5,000 gallons 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. UNITS Units to account for: Beginning work-in-process 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: Direct materials Started in production 9000 Print [Done] 9000 Total units to account for 0 Units accounted for: 6,750 Direct labor 1,300 2,000 Manufacturing overhead allocated $ 10,050 Total units accounted for Total costs added during May Print Done