The Color World Paint Company prepares 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 August for the Blending Department are as follows: (Click the icon to view the data from August.) Read the requirements. Requirement 1. Fill-in the time line for the Blending Department. Conversion costs added evenly throughout the process Start 30% Complete 100% Complete Direct materials (dyes) added Transferred out to Packaging 6,500 gallons completed and transferred out 2,500 gallons incomplete Requirement 2. Summarize the physical flow of units and compute total equivalent units for direct materials and for conversion costs. (For entries with a 0 balance, make sure to enter "0" in the appropriate column.) Blending Department Equivalent Unit Computation Month Ended August 31 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Units accounted for: Total equivalent units Gallons: 0 Beginning work in process inventory. Started production Completed and transferred out to Packaging in August Ending work in process inventory (30% of the way through the blending process) 9,000 gallons 6,500 gallons 2,500 gallons Costs: $ 0 Beginning work in process inventory. Costs added during August: Direct materials (dyes) 5,670 Direct labor 800 2,100 Manufacturing overhead Total costs added during August $ 8,570