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Requirement 1. Compute the

BlendingBlending

Department's equivalent units of production for direct materials and for conversion costs. (Complete all answer boxes. Enter a "0" for any zero balances.)

Step-by-Step Painting
Production Cost Report - Blending Department (Partial)
Month Ended May 31
		Equivalent Units
	Whole	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units to account for:
Started in production	9,900
Beginning work-in-process	0
Total units to account for	9,900
Units accounted for:
Completed and transferred out	5,800	n/a	5,800	5,800
Ending work-in-process	4,100	n/a	4,100	1,230
Total units accounted for	9,900	n/a	9,900	7,030

Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in the

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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 answer boxes. 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
	Transferred	Direct	Conversion	Total
COSTS	In	Materials	Costs	Costs
Costs to account for:
Beginning work-in-process	n/a
	n/a
Total costs to account for	n/a
	n/a
Cost per equivalent unit	n/a

Gallons

Beginning Work-in-Process Inventory

0

gallons

Started in production

9,900

gallons

Completed and transferred out to Packaging in May

5,800

gallons

Ending Work-in-Process Inventory (30% of the way through

4,100

gallons

the blending process)

Costs

Beginning Work-in-Process Inventory

$0

Costs added during May:

Direct materials

4,950

Direct labor

1,912

Manufacturing overhead allocated

900

Total costs added during May

$7,762