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$).$ Data from the month of May for the Blending Department are as follows.

$($Click the icon to view the data from May.$)$

You're an Artist completed the following production cost report for its Blending Department for the month of May

$($Click the icon to view the assignment of costs.$)$

Conversion costs are added evenly throughout each process. The company uses the weighted$-$average method

Read the requirements out to the Packaging Department. Assume labor costs are accrued and not yet paid. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$May $31],[,,,],[,,,],[,,,]]$

Prepare the journal entry to record the assignment of direct labor to the Blending Department. Assume labor costs are accrued and not yet paid

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$May $31],[,,,],[,+,,],[,,,0]]$

Prepare the journal entry for the allocation of manufacturing overhead to the Blending Department.

Date

Accounts

Debit

Credit

Data table

$\backslash$table$[[$Gallons$,],[$Beginning Work$-$in$-$Process Inventory,$0$ gallons$],[$Started in production,$9\mathrm{.}900$ gallons$],[$Completed and transferred out to Packaging in May,$5,800$ gallons$],[\backslash$table$[[$Ending Work$-$in$-$Process Inventory $(30\%$ of the way$],[$through the blending process$)]],4,100$ gallons$],[$Costs$,],[$Beginning Work$-$in$-$Process Inventory,$