prepares and packages paint products.

StepbyStep Painting

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:

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(Click the icon to view the data from

May.)

Read the requirements

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Part 1

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.)

Step-by-Step Painting
Production Cost Report - Blending Department (Partial)
Month Ended May 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units to account for:
Beginning work-in-process	0
Started in production	9000
Total units to account for	9000
Units accounted for:
Completed and transferred out	4000	4000	4000
Ending work-in-process	5000	5000
Total units accounted for	9000	9000

Part 2

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.)

Step-by-Step Painting
Production Cost Report - Blending Department (Partial)
Month Ended May 31
	Direct	Conversion	Total
COSTS	Materials	Costs	Costs
Costs to account for:
Beginning work-in-process
Costs added during the period
Total costs to account for
Cost per equivalent unit

Part 3

Costs accounted for:
Costs added during the period
Costs added during the period
Total costs accounted for