Step-by-step painting preapares and packages 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:

Gallons: 0 8,840 gallons Beginning work in process inventory Started production Completed and transferred out to Packaging in May Ending work in process inventory (40% of the way through the blending process) 6,440 gallons 2,400 gallons Costs: 0 Beginning work in process inventory Costs added during May: Direct materials (dyes) 5,304 Direct labor 750 Manufacturing overhead 1,470 $ 7,524 Total costs added during May Blending Department Equivalent Unit Computation Month Ended May 31 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Units accounted for: II Total equivalent units