Crafty Paint prepares and packages paint products. Crafty Paint 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. Data from the month of May for the Blending Department are as follows:

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- ProcessInventory.

Transcribed Image Text:

Gallons Beginning Work-in-Process Inventony Started in production Completed and transferred out to Packaging in May Ending work-in-Process Inventory (30% of the way through the blending process) Costs 0 gallons 9,000 gallors 4,000 gallons 5,000 gallons Beginning Work-in-Process Inventory Costs added during May Direct materials Direct labor Manufacturing overhead 6,750 1,300 2,000 10,050 Total costs added during May