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

For the Love of Painting prepares and packages paint products. For the Love of Painting 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. The company uses the weighted-average method. Data from the month of May for the Blending Department are as follows: (Click the icon to view the data from May.) Read the requirements. Requirement 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. (Complete all input fields. Enter a "O" for any zero balances.) For the Love of Painting Production Cost Report - Blending Department (Partial) Month Ended May 31 Physical Units Equivalent Units Direct Materials Conversion Costs UNITS Units to account for: Total units to account for Units accounted for: Total units accounted for Data table Gallons Beginning Work-in-Process Inventory 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 Beginning Work-in-Process Inventory Costs added during May: Direct materials Direct labor Manufacturing overhead allocated Total costs added during May 0 gallons 9,500 gallons 6,000 gallons 3,500 gallons 5,700 2,085 2,004 9,789