Return to the Blending Department for The Lucy Paint Company in E5- 27A.
Gallons:
Beginning work in process inventory...................................................0
Started production...............................................................................8,400 gallons
Completed and transferred out to Packaging in May..........................6,200 gallons
Ending work in process inventory (40% of the way through the
blending process)..............................................................................2,200 gallons
Costs:
Beginning work in process inventory................................................... $ 0
Costs added during May: Direct materials (dyes).............................. 5,460
Direct labor........................................................................................... 920
Manufacturing overhead...................................................................... 1,912
Total costs added during May........................................................... $ 8,292

Requirements
1. Present the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department.
2. Post the journal entries to the “Work in Process Inventory— Blending” T- account. What is the ending balance?