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 the month of May for the Blending Department are as follows: (Click the icon to view the data from May.) i Data Table Read the requirements. - X Requirement 1. Compute the Blending Department's equivalent units of production Gallons 0 gallons Step-by-Step Painting Production Cost Report - Blending Department (Partial) Month Ended May 31 Equivalent Units 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 6,600 gallons 4,400 gallons 2,200 gallons Direct the blending process) Physical Units Convel cos UNITS Materials Costs Beginning Work-in-Process Inventory $ 0 Choose from any list or enter any number in the input fields and then continue t Costs added during May: Direct materials 4,620 Completed and transferred out to Packaging in May Ending Work-in-Process Inventory (30% of the way through the blending process) 4,400 gallons 2,200 gallons Costs 0 Beginning Work-in-Process Inventory Costs added during May: Direct materials Direct labor 4,620 2,500 1,548 Manufacturing overhead allocated $ 8,668 Total costs added during May Physical Units Equivalent Units Direct Conversion Materials Costs UNITS Units to account for: Total units to account for Units accounted for: Completed and transferred out 1 4400 4400 4400 Beginning work-in-process 2200 2200 660 6600 6600 5060 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 sten (Complete all answer boxes Enter a "O" for any zero balances Round the cost per equivalent unit amounts to the nearest Direct Total Conversion Costs Materials Costs COSTS Costs to account for: Beginning work-in-process Total costs to account for Cnet nor eauivalent unit Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for