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: (Click the icon to view the data from May.) Read the requirements gallons 9,900 gallons 5,800 gallons 4,100 gallons Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversie Data Table Paint by Number Production Cost Report - Blending Department (Partial) Gallons Month Ended May 31 Beginning Work-in-Process Inventory Equivalent Units Started in production Physical Direct Conversion Completed and transferred out to Packaging in May UNITS Units Materials Costs Ending Work-in-Process Inventory (30% of the way Units to account for: through the blending process) Costs Beginning work-in-process 0 Beginning Work-in-Process Inventory 9,900 Started in production Costs added during May: Total units to account for 9,900 Direct materials Direct labor Units accounted for Manufacturing overhead allocated Completed and transferred out 5,800 5.800 5,800 Total costs added during May Ending work-in-process 4,100 4.100 1,230 9,900 9.900 7.030 Total units accounted for Print Done Choose from any list or enter any number in the input fields and then click Check Answer. S 0 4,950 1,912 900 s 7,762 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: (Click the icon to view the data from May.) Read the requirements Ending work in process 4,100 4,100 1,230 9.900 9,900 Total units accounted for 7,030 Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) In the Blending Department ending Work-In-Process Inventory. Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Complete all Input fields. Enter a '" for any zero balances. Round the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production) Paint by Number Data Table Production Cost Report - Blending Department (Partial) Month Ended May 31 Direct Conversion Total Gallons COSTS Materials Costs Costs Beginning Work-in-Process Inventory 0 gallons Costs to account for: Started in production 9,900 gallons Beginning work-in-process D 01 0 0 Completed and transferred out to Packaging in May 5,800 gallons Costs added during the period 4950 Ending Work-in-Process Inventory (30% of the way 4,100 gallons through the blending process) Total costs to account for Costs Divided by: Total EUP Beginning Work-in-Process Inventory $ 0 Cost per equivalent unit Costs added during May: Direct materials 4,950 Choose from any list or enter any number in the input fields and then click Check Answer. Direct labor 1,912 Manufacturing overhead allocated 900 1 part Clea remaining Total costs added during May $ 7,762 WEM3-21 (similar to) Question Help O 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: (Click the icon to view the data from May.) Read the requirements Data Table ending inventory in the units of production) Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step. following step-(Complete all input fields. Enter a "O" for any zero balances. Round the cost per equivalent unit amounts to the Paint by Number Production Cost Report - Blending Department (Partial) Month Ended May 31 Direct Conversion Total COSTS Materials Costs Costs Costs to account for: Beginning work-in-process $ 0 $ 0 S 0 Costs added during the period 4,950 2.812 7.762 Total costs to account for $ 4,950 $ 2,812 S 7,762 Divided by: Total EUP 9,900 7,030 O gallons 9,900 gallons 5,800 gallons 4,100 gallons 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 Direct labor Manufacturing overhead allocated Total costs added during May $ 0 4,950 $ 0.50 $ 0.40 1,912 Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process 900 $ 7.762 4950 2812 Total costs accounted for 7762 Print Done Choose from any list or enter any number in the input fields and then click Check