Chapter 20 Units of production data for the two decartments of Continental Cabled Wire Company for une of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 7,500 units, 25% 1.900 units, 65% completed completed Completed and transferred to next processing department during June 104,100 units 103.400 units Work in process, June 30 5,800 units, 80% 2,500 units, 30% completed completed a. If all direct materials are placed in process at the beginning of production determine the direct materials and conversion equivalent units of production for lune for the Drawing Department. b. If all direct materials are placed in process at the beginning of production determine the direct materials and conversion equivalent units of production for June for the Winding Department. Venus 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 March 31, 2016: ACCOUNT Work in Process-Blending Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Mar. 1 Bal, 6,500 units, 3/5 completed 24,310 31 Direct materials, 260,000 units 858,000 882,310 31 Direct labor 167,400 1,049,710 31 Factory overhead 41,800 1,091,510 31 Goods transferred, 261,000 units 31 Bal 2 units, 4/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Blending Department when cometing cost per equivalent units, round to two decimal places