Bavainisn Chocolate Company procestes chocolate into candy bars. The prooess begins by placing direct materials (raw dhocolate, milk, and sugar) into the Biending Department. All matenals 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 occount of the Blending Department at October 31 : Required: 1. Prepare a cost of production report, and idenkify the miesing amounts foe woikin Process-alending Department. If an ambunt is zere enter "o", 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 March 31 Eavarian Chocolate Company Cost of Production Report-Blending Department. For the Month Ended March 31 Costs Cost per equivalent unit: Total costs for October in Blending Department Total equivalent units Cost per equirualent unit Costs assigned to production: trventory in process, October 1 Costs incurred in October Total costs accounted for by the Blending Department Costs allocated to completed and partially completed units: Inventory in process, October 1 balance To complete inventory in process, October 1 Cost of coenpleted October 1 work in process Started and completed in October Transferred to Molding Department in October Inventory in process, October 31 Total costs askigned by the Blending Department 2. Assuming that the October 1 work in process inventory indudes dired matenals of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materials and conwersion between September and October. If required, round your answers to two decimal places. Feritiac r check ivar 1. Calculate equivalent units for materials and corversion costs. Calculate the cost per equivalent unit for materiais and conversion costs. Calculate the costs assigned to the beyinning inventory, the units started snd completed, and the ending inventory