The Blending Department for CenCat Paints started October with 1,300 gallone in process and started in production 3.200 alions. During the month. 7.300 gallons were completed and transfered to the next department. Ending work in process won 3.800 gallon (100% complete with respect to direct materials and 40% complete for conversion) The department of the weed vergeted. The ending Department incurred the following costs (Click the icon to view the costs) 7. Prepare a production cost report for the Blending Department for the month of October ter com per evitant une to the new cent. Antration et iusto of Prosons CenCal Paints Production Cost Report - Blending Department Data Table Month Ended October 31 Equalent Units Physical Direct Conversion Beginning WP-Direct material costs $ 810 UNITS Units Materials Costs Beginning WP. Conversion costs 2.750 Units to account for Direct materials added during the month 5850 Beginning work-in-proces 1.300 Conversion costs added during the month Started in production 9.800 3 15.710 Total 11.100 Total units to account for Print Done Units accounted for 7.300 Completed and transferred out 7.300 7.300 3.800 1.520 Ending work-in-process 3.800 Cont. Abbreviations: EUP Equivalent Units Units accounted for Completed and transferred out Ending work-in-process 7.300 3,800 7.300 3,800 7.300 1520 Total units accounted for 11.100 Data Table 11,100 8,820 Conversion Direct Materials Total Costs Costs COSTS Costs to account for: Beginning work-in-process Costs added during the period $ 810 $ 5,850 2.756 $ 4.300 3,566 10.150 Beginning WIP-Direct material costs Beginning WIP Conversion costs Direct materials added during the month Conversion costs added during the month Total 5 810 2.750 5.850 4,300 $ 13,716 5 13,716 Total costs to account for Divided by: Total EUP 6,660 $ 11,100 7,056 8.820 5 0.60 $ 0.80 Print Cost per equivalent unit Costs accounted for Dora Done LY WIN-I-process 3,000 3,800 1,520 Total units accounted for 11,100 11,100 8,820 Direct Conversion Total Materials Costs Costs COSTS Costs to account for: Beginning work-in-process Costs added during the period 810 $ 2,756 $ 3,566 10,150 5,850 4,300 $ 7,056 $ 13,716 Total costs to account for Divided by: Total EUP 6,660 $ 11,10 8,820 $ 0.60 $ 0.80 Cost per equivalent unit Costs accounted for: Total costs accounted for