Step-by-Step Painting prepares and packages paint products. Step-by-Step 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: (Click the icon to view the data from May.) Read the requirements. 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: Total units to account for Units accounted for: Total units accounted for 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: Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for Data Table Gallons 0 gallons Beginning Work-in-Process Inventory Started in production 9,500 gallons 6,000 gallons Completed and transferred out to Packaging in May Ending Work-in-Process Inventory (30% of the way through the blending process) 3,500 gallons Costs $ 0 Beginning Work-in-Process Inventory Costs added during May: Direct materials 5,700 Direct labor 2,085 2,004 Manufacturing overhead allocated $ 9,789 Total costs added during May