Paint by NumberPaint by Number prepares and packages paint products. Paint by NumberPaint by Number has two$$ departments: BlendingBlending and Packaging. Direct materials are added at the beginning of the blending process$($dyes$)$ and at the end of the packaging process$($cans$).$ Conversion costs are added evenly throughout each process. Data from the month of MayMay for the BlendingBlending Department are as$$ follows: