please answer part two.
-gray backgrou protected and cannot be edited. An asterisk (*) will appear to the right of an incorrect entry Enter a zero in cells you would otherwise leave blank. BAVARIAN CHOCOLATE COMPANY Cost of Production Report - Blending Department For the Month Ended October 31 UNITS Equivalent Units Direct Materials Conversion Whole Units Units charged to production: Inventory in process, October 1 Received from materials storeroom Total units accounted for by the Blending Department 2.300 26,000 28.300 Units to be assigned costs: Inventory in process, October 1 complete) Started and completed in October Transferred to Molding Department in October Inventory in process, October 31 complete) Total units to be assigned cost 2,300 23,400 25.700 2,600 28 300 23.400 23.400 2.600 26.000 920 23.400 24,320 520 24 840 COSTS Direct Materials Costs Conversion Total Costs per equivalent unit. Total costs for October in Blending Department Total equivalent units Cost per equivalent unit $429,000 26.000 $16.50 $149,040 24.840 $6.00 Costs assigned to production CC 90 Pr. 20-2B VRD 27e PR 20 28.xlsx - OpenOffice Calc Edit View Insert Format Tools Data Window Help MIX 10 BIU Find Arial A B K M N D E F G Total costs for October in Blending Department Total equivalent units Cost per equivalent unit $429,000 26.000 $16.50 $149,040 24,840 $6.00 Costs assigned to production: Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Blending Department $46,368 578,040 5624 408 $5,520 Costs allocated to completed and partially completed units: Inventory in process, October 1 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 386,100 140,400 $46.368 5,520 $51,888 526,500 $578,388 46,020 $624 408 42.900 3.120 2. October 1, work in process Less direct materials Conversion costs $46,368 38.295 $8,073 Conversion cost equivalent units October 1, work in process Less direct materials Conversion costs $46,368 38,295 $8.073 Conversion cost equivalent units Units in process Percent complete Equivalent units Direct Materials Conversion October costs per equivalent unit September costs per equivalent unit: Total costs for September in Blending Department Total equivalent units Cost per equivalent unit Increase (decrease) report Obj. 2, 4 Bavarian Chocolate Company processes chocolate into candy bars. The process begins by placing direct materials (raw chocolate, milk, and sugar) into the Blending Excel 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 ACCOUNT NO Balance Date Item Debit Credit Debit Credit Oct. 1 Bal., 2.300 units, completed 31 Direct materials, 26,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 25,700 units 31 Bal 2 units, completed 429,000 100,560 48,480 46,368 475,368 575,928 624,408 Tutti ACCOUNT Work in Process-Blending Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Oct 1 Bal 2,300 units, completed 31 Direct materials, 26,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 25,700 units 31 Bal., 2 units, completed 429,000 100,560 48,480 46,368 475,368 575,928 624,408 Instructions 1. Prepare a cost of production report and identify the missing amounts for Work in Process-Blending Department. Anwar Check Figure: Conversion cost per eqdWalent unit, $6.00 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
