Problem! #3: Procesi 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 follows: Gallons Beginning Work-in-Process Inventory Started in production Completed and transferred out to Packaging Ending Work-in-Process (30% 0 gallons 8,500 gallons 6,500 gallons 2,000 gallons Costs Beginning Work-in-Process Inventory S 0 Costs added in the Month: Direct Materials Direct Labor Manufacturing Overhead allocated 5,525 1,500 2,547 $ 9,572 Total Costs added during May ons ompute the Blending Department's equivalent units of production for direct material nversion costs. (8 pts)