I only need number two answered which I have copied to the top, just below this. Everything below is all of the answers for number 1 that you will need to answer this one.

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

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$
Change in conversion cost per equivalent unit		$

1. Cost prduction report:

Units charged to production:
Inventory in process, October 1	2300
Received from material storeroom	26000
Total units to be accounted for by the Blending Department	28300

Units to be assigned cost:

	Whole units	Equivalent units
		Direct materials	Conversion
Inventory in process, October 1	2300	-	920
Started and completed in October	23400	23400	23400
Transferred to Molding department in October	25700	23400	24320
Inventory in process, October 31	2600	2600	520
Total units to be assigned costs	28300	26000	24840

Cost per equivalent unit:

	Direct materials	Conversion
Total costs for October in Blending Department	$429000	$149040
Total equivalent units	26000	24840
Cost per equivalent unit	$16.50	$6

Costs charged to production:

	Direct materials	Conversion	Total
Inventory in process, October 1			46368
Cost incurred in October			578040
Total costs accounted for by the Blending Department			624408
Cost allocated to complete and partially completed units:
Inventory in process, October 1 balance			46368
To complete inventory in process, October 1		6x920=5520	5520
Cost of completed October 1 work in process			51888
Started and completed in October	429000	149040	578040
Transferred to Molding Department in October			629928
Inventory in process, October 31	2600x16.5=42900	520x6=3120	46020
Total costs assigned by the Blending Department			675948