Requirement 4. Assign total costs to units (gallons) (a) Completed and transferred out to the Packaging Department and (b) quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) a. Completed and transferred out: Blending Department Month Ended May 31 Assigning Costs Costs assigned to units completed and transferred out Multiplied by: Cost per equivalent unit b. Ending work in process: Direct Materials 6600 0.65 Conversion Costs Total ending

Requirement A. Assign tolal costs to umis (galins) (s) Completod and wanstened out to the Packbgng Ecpainenl and (0) in tise quavites lirs, then the cast per equkalori und mmoynts in the same order as caculaled in the peoceding ske. Blending Department Meeth Ended May 31 Assigning Costs 1. Ending work in preces:- Requirement A. Assign tolal costs to umis (galins) (s) Completod and wanstened out to the Packbgng Ecpainenl and (0) in tise quavites lirs, then the cast per equkalori und mmoynts in the same order as caculaled in the peoceding ske. Blending Department Meeth Ended May 31 Assigning Costs 1. Ending work in preces