I was able to complete the first table, but I'm lost as to this second part. With the information pictured, how would you fill out the table? What goes in the "blank" cost to account for area? The final "blank" category offers the choices of divided by : total costs accounted for, total EUP, or total units to account for.

Step by- Step Painting prepares and packages paint products. Step by -Step 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. 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 Total units accounted for Data Table 9,900 n/a 9,900 7,030 Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packagin 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: Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent following step. (Complete all answer boxes. Enter a "O" for any zero balances. Round the cost per equivalent un d of units in ending inventory in the = equivalent units of production.) Step-by-Step Painting Production Cost Report - Blending Department (Partial) Month Ended May 31 O gallons 9,900 gallons 5,800 gallons 4,100 gallons Transferred Direct Conversion Total COSTS In Materials Costs Costs Costs to account for n/a n/a n/a n/a n/a Direct materials Direct labor Manufacturing overhead allocated 4,950 1,912 900 $ 7,762 Total costs to account for Total costs added during May Cost per equivalent unit Print Done Choose from any list or enter any number in the input fields and then click Check