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: ED (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 input fields. Enter a "0" for any zero balances.) Paint by Number Production Cost Report - Blending Department (Partial) Month Ended May 31 - X Data table UNITS Units to account for: Gallons Beginning Work-in-Process Inventory 0 gallons Started in production 9,900 gallons - X Requirements Total units to account for Completed and transferred out to Packaging in May 5,800 gallons Ending Work-in-Process Inventory (30% of the way 4,100 gallons through the blending process) 1. Compute the Blending Department's equivalent units of production for direct Units accounted for: Costs materials and for conversion costs. 2. Compute the total costs of the units (gallons) Beginning Work-in-Process Inventory C a. completed and transferred out to the Packaging Department. Costs added during May: b. in the Blending Department ending Work-in-Process Inventory. Total units accounted for Direct materials 4,950 Requirement 2. Compute the total Direct labor 1,912 he Blending Depa Manufacturing overhead allocated 900 Complete the Production Cost Rep calculating the th Print Done (Complete all input fields. Enter a "0" for any zero balances. Round the cost per equivalent unit Total costs added during May 7,762 valent units of pro Production Print Done COSTS Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted forPaint 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. Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. (Complete all input fields. Enter a "U" for any zero balances.) Paint by Number Production Cost Report - Blending Department (Partial) Month Ended May 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units to account for: Total units to account for Units accounted for: Total units accounted for 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.) Paint by Number Production Cost Report - Blending Department (Partial) Month Ended May 31 Direct Conversion Total COSTS Materials Costs Costs Costs to account for: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for