compute the total costs of the units gallons 556787

Drawing a timeline, computing equivalent units, and assigning cost to completed units and ending work in process; no beginning work in process inventory or cost transferred in

Crafty Paint prepares and packages paint products. Crafty Paint has two departments: (1) Blending and (2) 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:


Beginning work in process inventory


Started production

9,000 allons

Completed and transferred out to Packaging in May

4,000 gallons

Ending work in process inventory (30% of the way through

blending process)

5,000 gallons


Beginning work in process inventory

$ 0

Costs added during May:

Direct materials


Direct labor


Manufacturing overhead


Total costs added during May



1.Fill in the timeline for the Blending Department.

2.Use the timeline to help you compute the Blending Department’s equivalent units for direct materials and for conversion costs.

3.Compute the total costs of the units (gallons)

a.completed and transferred out to the Packaging Department. the Blending Department ending Work in process inventory.

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