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: ACCOUNT Work in Process—Blending Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
Oct. 1 Bal., 2,300 units, 3/5 completed 46,368
31 Direct materials, 26,000 units 429,000 475,368
31 Direct labor 100,560 575,928
31 Factory overhead 48,480 624,408
31 Goods transferred, 25,700 units ?
31 Bal., ? units, 1/5 completed ?
Required:

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
Unit Information
Units charged to production:
Inventory in process, October 1 fill in the blank b49cd8f84fe903f_1
2,300
Received from materials storeroom fill in the blank b49cd8f84fe903f_2
26,000
Total units accounted for by the Blending Department fill in the blank b49cd8f84fe903f_3
28,300
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, October 1 fill in the blank b49cd8f84fe903f_4
fill in the blank b49cd8f84fe903f_5
fill in the blank b49cd8f84fe903f_6
Started and completed in October fill in the blank b49cd8f84fe903f_7
fill in the blank b49cd8f84fe903f_8
fill in the blank b49cd8f84fe903f_9
Transferred to Molding Department in October fill in the blank b49cd8f84fe903f_10
fill in the blank b49cd8f84fe903f_11
fill in the blank b49cd8f84fe903f_12
Inventory in process, October 31 fill in the blank b49cd8f84fe903f_13
fill in the blank b49cd8f84fe903f_14
fill in the blank b49cd8f84fe903f_15
Total units to be assigned costs fill in the blank b49cd8f84fe903f_16
fill in the blank b49cd8f84fe903f_17
fill in the blank b49cd8f84fe903f_18
Cost Information
Cost per equivalent unit:
Direct Materials Conversion
Total costs for October in Blending Department $fill in the blank b49cd8f84fe903f_19
$fill in the blank b49cd8f84fe903f_20
Total equivalent units fill in the blank b49cd8f84fe903f_21
fill in the blank b49cd8f84fe903f_22
Cost per equivalent unit $fill in the blank b49cd8f84fe903f_23
$fill in the blank b49cd8f84fe903f_24
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, October 1 $fill in the blank b49cd8f84fe903f_25
Costs incurred in October fill in the blank b49cd8f84fe903f_26
Total costs accounted for by the Blending Department $fill in the blank b49cd8f84fe903f_27
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance $fill in the blank b49cd8f84fe903f_28
To complete inventory in process, October 1 $fill in the blank b49cd8f84fe903f_29
fill in the blank b49cd8f84fe903f_30
Cost of completed October 1 work in process $fill in the blank b49cd8f84fe903f_31
Started and completed in October $fill in the blank b49cd8f84fe903f_32
fill in the blank b49cd8f84fe903f_33
fill in the blank b49cd8f84fe903f_34
Transferred to Molding Department in October $fill in the blank b49cd8f84fe903f_35
Inventory in process, October 31 fill in the blank b49cd8f84fe903f_36
fill in the blank b49cd8f84fe903f_37
fill in the blank b49cd8f84fe903f_38
Total costs assigned by the Blending Department $fill in the blank b49cd8f84fe903f_39
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

$fill in the blank 8706f705c008fd2_2
Change in conversion cost per equivalent unit

$fill in the blank 8706f705c008fd2_4