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.) - X Requirements 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 Data table 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. 2. Compute the total costs of the units (gallons) a. completed and transferred out to the Packaging Department. b. in the Blending Department ending Work-in-Process Inventory Gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging in May 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 0 gallons 9,900 gallons 5,800 gallons 4,100 gallons Total units to account for Print Done Units accounted for $ 0 4,950 Total units accounted for Direct labor 1,912 Manufacturing overhead allocated 900 Total costs added during May $ 7.762 Print Done