Cost of Production Report

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 $31$ :

ACCOUNT Work in Process$-$Blending Department

$\backslash$table$[[$ACCOUNT Work in Process$-$Blending Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$October $1,$Bal., $2,300$ units, $\frac{3}{5}$ completed,,$+,46,368,],[31,$Direct materials, $26,000$ units,$429,000,,475,368,-],[31,$Direct labor,$100,560,,575,928,],[31,$Factory overhead,$48,480,,624,408,],[31,$Goods transferred, $25,700$ units,,?,,$],[31,$Bal., $?$ units, $\frac{1}{5}$ completed,,,?,$]]$

Required:

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.

Bavarian Chocolate Company

Cost of Production Report$-$Blending Department

For the Month Ended March $31$

$\backslash$table$[[$Units Whole Units,$\backslash$table$[[$Equivalent Units Equivalent Units$],[$Direct Materials Conversion$]]]]$

Units charged to production:

Inventory in process, October $1$

Received from materials storeroom