Prepare a cost of production report, and identify the missing amounts for Work in Process-Blending Department. 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. Prepare a cost of production report, and identify the missing amounts for Work in Process-Blending Department. 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