Cost of Production Report 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 ProcessBlending Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Mar. 1 Bal., 8,000 units, 3/5 completed 26,240 31 Direct materials, 320,000 units 928,000 954,240 31 Direct labor 180,200 1,134,440 31 Factory overhead 45,060 1,179,500 31 Goods transferred, 321,000 units ? 31 Bal., ? units, 4/5 completed ? Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessBlending Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.