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 Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. Paint by Number Production Cost Report - Blending Department (Partial) Gallons UNITS Units to account for: Total units to account for Units accounted for: Total units accounted for Month Ended May 31 Equivalent Units Physical Units Direct Materials Conversion Costs Beginning Work-in-Process Inventory Started in production 0 gallons 9,000 gallons Completed and transferred out to Packaging in May 4,000 gallons Ending Work-in-Process Inventory (30% of the way through the blending process) 5,000 gallons Costs Beginning Work-in-Process Inventory $ 0 Costs added during May: Direct materials 6,750 Direct labor 1,300 Manufacturing overhead allocated 2,000 Total costs added during May 10,050 Print Done 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 "0" 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.) COSTS Costs to account for: Paint by Number Production Cost Report - Blending Department (Partial) Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for Month Ended May 31 Direct Materials Conversion Costs Total Costs Requirements 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. 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. Print Done