uces two different ing, blending, and p to view the additione ialculate the conversi nula and then calcula More info Because of the materials used, Breeze is produced in powder form in the mixing department and then transferred to the blending department and then onto packaging. Ocean is produced in liquid form in the blending department and is then transferred to packaging. Driftwood Spa applies conversion costs based on labor-hours in the mixing department. It takes 3 minutes to mix the ingredients for a container of Breeze. Conversion costs are applied based on the number of containers in the blending departments and on the basis of machine-hours in the packaging department. It takes 0.6 minutes of machine time to fill a container, regardless of the product The budgeted number of containers and expected direct materials and the budgeted conversion co (i. (Click the icon for the budget information.) Read the requirements. More info The budgeted number of containers and expected direct materials cost for each product are as follows: The budgeted conversion costs for each department for May are as follows