Paints by Lucy prepares andoackages paint products. The company has two departments: (1) Blending and (2) 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 as follows: E (Click the icon to view the data from May.) Read the requirements. Hequirement z. summanze tne pnysical mow or units ana compute totai equivaient units ror airect materials and for conversion costs. (For entries with a 0 balance, make sure to enter "O" in the appropriate column.) Month Ended May 31 Flow of Equivalent Units Conversion Physical Direct Materials Costs Units Flow of Production Units to account for: oud Units accounted for: 660 ()()() () (t10 1100t)p@ #00 Total equivalent units Gallons: Beginning work in process inventory Started production Completed and transferred out to 0 . . . . . . . Packaging in May Ending work in process inventory (40% of the way through the blending process) 2,100 gallons Costs: 0 Beginning work in process inventory Costs added during May: . . . . . .. Direct materials (dyes) Direct labor . . 5,166 600 1,829 7,595 Manufacturing overhead Total costs added during May