Problem #3: Proces i Costing (25 Points) Color Explosion prepares and packages paint products. Color Explosion has two departments: Blending and Packaging. Direct materials are added at the beginning of the blending process and at the end of the packaging process. Conversion costs are added evenly throughout each process. Data from the month of May for the Blending Department are as follow Gallons Beginning Work-in-Process Inventory 0 gallons 8,500 gallons Started in production Ending Work-in-Process (30% completed) Costs Beginning Work-in-Process Inventory | 2,000 gallons S 0 Costs added in the Month Direct Materials Direct Labor Manufacturing Overhead allocated 5,525 1,500 547 Law $ 9,572 Total Costs added during Ma Instructions I. Compute the Blending Department's equivalent units of production for direct materials an conversion costs. (8 pts) 2. Compute the total costs of the units (gallons) a. Completed and transferred out to the Packaging Department (8 pts) b. In the Blending Department ending Work-in-Process Inventory (9 pts)