Return to the Blending Department data for You Can Paint Too in E5-40B.

Requirements
1. Present the journal entry to record the use of direct materials and direct labour and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the litres completed and transferred out to The Packaging Department.
2. Post the journal entries to the €œWork in Process Inventory€”Blending€ T-account. What is the ending balance?

YOU CAN PAINT TOO BLENDING DEPARTMENT Assignment of Costs Assign Costs Direct Materials Conversion Costs Total $6,080 Completed and transferred out Ending work in process inventory: [6,400 x (S0.49 $0.461 = 1,029 290 1,319 S7,399 Direct materials Conversion costs [2,100 x $0.49] 630x 0.46 L Total ending work in process inventory, May 3 Total cost accounted for