Gevanan Chocolate Companr proceises chocolate into candy bars. The process begins by placing direct materiais (raw chocolate, milk; snd sugat) inta the Bleneing Department. All materals are piaced into production at the beginning of the blanding process. After blending, the mik chocolate is then transferred to the Molding Department whare the mis chocolete is formed into candy bars. The folowing is a partil work in process account of the Blending Deportmant at Octeber 31 : Required: 1. Prepare a cost of production report, and identify the miating amounts for Work in Procests-zianding Department, If an amount is zers 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 Units Whole Units Direct Materials Conversion Units charged to production: Inventory in process, October 1 Received from materials storeroom Total units accounted for by the Blending Department Units to be assigned costs: Inventory in process, October 1 Started and completed in October Transferred to Molding Department in October Inventory in process, October 31 Total units to be assigned costs Costs Cost per equivalent unit: Total costs for October in Blending Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, October 1 Costs incurred in October Total costs accounted for by the elending 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 October 1 werk In process inventory includes direct materiels of 436,295 , determine the increase or oecrease in the cost per equivaient unit for direct materials ond converslen between Soptember and October. If required, round your answers to two decimal places. 2. Assuming that the October 1 werk In process inventory includes direct materiels of 436,295 , determine the increase or oecrease in the cost per equivaient unit for direct materials ond converslen between Soptember and October. If required, round your answers to two decimal places