PaintMyWorld prepares and packages paint products.PaintMyWorld has twodepartments: 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. Data from the month of May for the Blending Department are asfollows:

DATA:

Litres: Beginning work in process inventory 0 Started production 9,600 litres Completed and transferred out to Packaging in May 6,800 litres Ending work in process inventory (45% of the way through the blending process) 2,800 litres Costs: Beginning work in process inventory 0 Costs added during May: Direct materials (dyes) 6.240 Direct labour 950 Manufacturing overhead 1.871 $ 9,061 Total costs added during MayPaint My World Blending Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs