8 Process Cost Systems ACCOUNT NO. ACCOUNT Work in Process-Blending Department Balance Credit Debit Credit Debit Date Item 46,368 Oct. 1 Bal., 2,300 units, yscompleted 475,368 31 Direct materials, 26,000 units 429,000 575,928 100,560 31 Direct labor 31 Factory overhead 624,408 48,480 31 Goods transferred, 25,700 units 31 Bal., units, completed Instructions 1. Prepare a cost of production report and identify the missing amounts for work in Process-Blending Department