cequired Costs Costs Cost per equivalent unit: Total costs for October in Blending Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventon in process, October 1 Costs incurred in October Total couts 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 Oatober 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materiais and conversion betwaen September and October. If required, round your answers to two decimal places. Change in dired materials cost per equivalent unil Cncrease or Decrease