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

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

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

Next, prepare the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department.

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

Requirement $2.$ Post the joumal entries to the Work$-$in$-$Process Inventory$-$Blending T$-$account. What is the ending balance?

Data table

$\backslash$table$[[$Gallons$],[$Beginning Work$-$in$-$Process Inventory,$0$ gallons$],[$Started in production,$9,900$ 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,$0],[$Costs added during May.,$],[$Direct materials,$4,950],[$Direct labor,$1,912],[$Manufacturing overhead allocated,$900],[$Total costs added during May,$7,762]]$