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 O gallons 9,000 gallons 4,000 gallons 5,000 gallons Beginning Work-in-Process Inventory $ 0 Costs added during May: Direct materials 6,750 Direct labor 1,300 2,000 Manufacturing overhead allocated $ 10,050 Total costs added during May Paint by Number prepares and packages paint products. Paint by Number 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: E: (Click the icon to view the data from May.) Read the requirements. Month Ended May 31 Direct Conversion Total Costs COSTS Materials Costs Costs to account for: Beginning work-in-process $ 0 $ 6,750 Costs added during the period 0 10,050 10,050 6,750 $ 0 $ 3,300 3,300 $ 5,500 0.60 Total costs to account for Divided by: Total EUP 9.000 $ 0.75 $ Cost per equivalent unit Costs accounted for: Total costs accounted for