You're an Artist prepares and packages paint products. You're an Artist 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 input fields. Enter a "0" for any zero balances.) You're an Artist Production Cost Report - Blending Department (Partial) Month Ended May 31 UNITS Units to account for Total units to account for Units accounted for. Total units arenuntar for Equivalent Units Physical Direct Units Materials Conversion Costs 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 alculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Complete all input elds. Enter a "0" for any zero balances. Round the cost per equivalent unit amounts to the nearest cent and alfother amounts to the nearest dollar. Abbreviation used: EUP equivalent units of production.) You're an Artist Production Cost Report-Blending Department (Partial) COSTS Costs to account for Total costs to account for Cost per equivalent unit Costs accounted for. Month Ended May 31 Direct Materials Conversion Costs Total Costs COSTS Costs to account for You're an Artist Production Cost Report - Blending Department (Partial) Total costs to account for Cost per equivalent unit Costs accounted for: Total costs accounted for Month Ended May 31 Direct Conversion Total Materials Costs Costs Data table Gallons Beginning Work-in-Process Inventory Started in production 0 gallons 9,500 gallons Completed and transferred out to Packaging in May 6,000 gallons Ending Work-in-Process Inventory (30% of the way through the blending process) 3,500 gallons Costs Beginning Work-in-Process Inventory $ Costs added during May: Direct materials 5,700 Direct labor 2,085 2,004 Manufacturing overhead allocated $ 9,789 Total costs added during May - Requirements 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