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 : 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. Costs \begin{tabular}{ll} \hline Costs & Direct Materials \\ \hline Cost per equivalent unit: \\ Total costs for October in Blending Department \\ Total equivalent units \\ Cost per equivalent unit \end{tabular} Costs assigned to production: Inventory 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 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 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