Bovarian Chocolate Company processes chocolate into candy bars. The process begins by placing direct materials (raw chocolate, milk, and sugar) into the Blending Department. Ali 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 . Required: 1. Prepare a cost of production report and identify the missing amounts for Work in Process-Biending Department. If an amount box does not require an entry, leave it blank. If required, round your cost per equivalent unit answers to the nearest cent. 1. Prepare a cost of production report and identify the missing amounts for Work in Process-Blending Department. If an amount box does not require an entry, leave it. blank If renuired. muind Unatr met ner enulualant Wnit ancware to tha nearaet rent 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 equialent unit for direct materials and conversion between September and October. If required, round your answers to two decimal places. 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