Bavarian Chocolate Company processes chocolate into candy bars. The process begins by placing direct materials (raw chocolate, milk, and sugar) into the Blending Department, 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: 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: 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 Total costs for October in Blending Department Total equivalent units Cost per equivalent unit Costs charged to production: 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