Question

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. 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 Requirements 2,200 Z,200 bbu Ending work-in-process 6,600 5,060 6,600 Total units accounted for 1. Compute the Blending Department's equivalent units of production for direct materials and for conversion costs. Requirement 2. Compute the total costs of the units (gallons) (a) completed and transferred out to the Packaging Department, and (b) in th 2. Compute the total costs of the units (gallons) ntory in the oduction.) Complete the Production Cost Report that you began in Requirement 1 by calculating the costs per equivalent unit in this step, and then by following step. (Complete all answer boxes. Enter a "0" for any zero balances. Round the cost per equivalent unit amounts to the nearest ce a. completed and transferred out to the Packaging Department. b. in the Blending Department ending Work-in-Process Inventory Step-by-Step Painting i Data Table Production Cost Report - Blending Department (Partial) Month Ended May 31 Direct Conversion Total Gallons Costs COSTS Materials Costs Beginning Work-in-Process Inventory 0 gallons Costs to account for: Started in production 6,600 gallons 0 $ Beginning work-in-process $ 0 $ Completed and transferred out to Packaging in May 4,400 gallons 4,620 4,048 8,668 Costs added during the period Ending Work-in-Process Inventory (30% of the way through 2,200 gallons 4,620 $ 4,048 $ 8,668 Total costs to account for the blending process) 6,600 5,060 Divided by: Total EUP Costs 0.70 $ $ 0.80 Cost per equivalent unit Beginning Work-in-Process Inventory $ 0 Costs accounted for: Costs added during May 3520 Completed and transferred out 3080 6600 Direct materials 4,620 1540 1760 3300 Ending work-in-process Direct labor 2,500 4620 5280 1,548 9900 Manufacturing overhead allocated Total costs accounted for 8,668 Total costs added during May ? Choose from any list or enter any number in the input fields and then click Check Answer. Clear All All parts showing Done Print

Answer 1

Cost accounted for
Completed and transferred out	3080	3520	6600
Ending work in process	1540	528	2068
Total Cost accounted for	4620	4048	8668