Bavarian Chocolate Company Cost of Production Report - Blending Department For the Month Ended October 31 UNITS Equivalent Units Direct Materials Conversion Whole Units Units charged to production: Inventory in process, October 1 Received from materials storeroom Total units accounted for by the Blending Department 2300 28.000 28.300 complete) Units to be assigned cost: 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 cost 2.300 23 400 25.700 2.800 28 300 22.400 24 320 22.400 23.400 2.800 26.000 complete) 24.840 COSTS Direct Materials Conversion Total $ S Costs per equivalent unit: Total costs for October in Blending Department Total equivalent units Cost per equivalent unit 429.000 20.000 16.50 149.040 24840 6.00 $ $ Costs assigned to production: Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Blending Department 578.040 4408 $ 46.368 S Costs allocated to completed and partially completed units Inventory in process, October 1 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 . 385.100 42900 5.520 40.400 3,120 5.520 51.888 526 500 578,388 46,020 624 408 $ October 1, work in process Less direct materials Conversion costs Conversion cost equivalent units: Units in process Percent complete Equivalent units October costs per equivalent unit September costs per equivalent unit: Total costs for September in Blending Department Total equivalent units Cost per equivalent unit Increase (decrease) Chapter 17 Process Cost Systems Obj. 2,4 per ne process begins by ending Department. All process. After blending the milk chocolate unt of the Blending 00 PR 17-2B Cost of production report Bavarian Chocolate Company processes chocolate into candy bars. The proce placing direct materials (raw chocolate, milk, and sugar into the Blending materials are placed into production at the beginning of the blending process. Af the milk chocolate is then transferred to the Molding Department, where the is formed into candy bars. The following is a partial work in process account of th Department at October 31: ACCOUNT Work in Process--Blending Department ACCOUNT NO. Balance Debit Debit Credit Credit Date Item Oct. 1 Bal., 2,300 units, %s completed Direct materials, 26,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 25,700 units 31 Bal., 2 units, completed 429,000 100,560 48,480 46,368 475,368 575,928 624,408 Instructions 1. Prepare a cost of production report, and identify the missing amounts for Work in Process- 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 materi als and conversion between September and October