I need to know the formulas used to find the answers. The problem is attached.

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, 2014:

1. 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.

2. Assuming that the October 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in thecost per equivalent unitfor direct materials and conversion between September and October. If required, round your answers to two decimal places.

Bavarian Chocolate Company Cost of Production Report-Blending Department For the Month Ended October 31, 2014 Unit Information 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: Equivalent Units Whole Units Direct Materials Conversion 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 Cost Information Costs per equivalent unit: Direct Material Conversion s Total costs for October in Blending Department $ $ $ $ Total equivalent units Cost per equivalent unit Costs charged to production: Direct Material Conversion s Total Inventory in process, October 1 $ Costs incurred in October Total costs accounted for by the Blending Department $ Cost 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 $