Requirement 1. Summarize the physical flow of units, and compute total equivalent units using the weighted-average method for direct materials and for conversion costs. (For entries with a zero balance, make sure to enter "0" in the appropriate column.) Colour Canvas Blending Department Flow of Physical Units and Computation of Equivalent Units Flow of Production Units to account for: Units accounted for: Total equivalent units Flow of Physical Units Equivalent Units Conversion Costs Direct Materials Data from May Litres: Beginning work in process inventory Started production Completed and transferred out to Packaging in May HOUDERE Ending work in process inventory (30% of the way through the blending process) Costs: Beginning work in process inventory Costs added during May: Direct materials (dyes) Direct labour Manufacturing overhead Total costs added during May JUDET $ 10 8,000 litres 6,000 litres 2,000 litres 0 4,800 800 1,840 $ 7,440