Bavarian Chocolate Company processes chocolate into candy bars. The process begins by placing direct materials (raw chocolate, milk, and sugar) into the Blending Department. All materials are placed into production at the beginning of the blending process. After blending, the milk chocolate is then transferred to the Molding Department, where the milk chocolate is formed into candy bars. The following is a partial work in process account of the Blending Department at October 31, 2014:
1. Prepare a cost of production report, and identify the missing amounts for Work in Process—Blending Department. If an amount is zero enter "0". If required, round your cost per equivalent unit answers to the nearest cent.

Bavarian Chocolate Company

Cost of Production Report-Blending Department

For the Month Ended October 31, 2014

Unit Information
Units charged to production:
Inventory in process, October 1

Received from materials storeroom

Total units accounted for by the Blending Department

Units to be assigned costs:
Equivalent Units

Whole Units

Direct Materials

Conversion

Inventory in process, October 1

Started and completed in October

Transferred to Molding Department in October-

Inventory in process, October 31

Total units to be assigned costs

Cost Information
Costs per equivalent unit:
Direct Materials

Conversion

Total costs for October in Blending Department

$

$

Total equivalent units

Cost per equivalent unit

$

$

Costs charged to production:
Direct Materials

Conversion

Total

Inventory in process, October 1

$

Costs incurred in October

Total costs accounted for by the Blending Department

$

Cost allocated to completed and partially completed units:

Inventory in process, October 1 balance

$

To complete inventory in process, October 1

$

Cost of completed October 1 work in process

$

Started and completed in October

$

Transferred to Molding Department in October

$

Inventory in process, October 31

Total costs assigned by the Blending Department

$

2. Assuming that the October 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between September and October. If required, round your answers to two decimal places.

Increase or Decrease Amount
Change in direct materials cost per equivalent unit 1 of Item 2 $
Change in conversion cost per equivalent unit 3 of Item 2 $