use the 4 steps number the steps

1. Conversion cost per equivalent unit, $6.00 PR 17-2B Cost of production 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 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 ProcessBlending Department ACCOUNT NO. EROR TEMPLATE Salance Date Item Debit 16368 31 1 Bal., 2.300 units, completed 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 75,368 $75,928 624,400 Instructions 1. Prepare a ccia of producticni port, and identify the missing amounts for work in Proes Blending Department. 2. Assuming that the October I work in process inventory includes direct materials $56.295, determine the increase or decrease in the cost per equivalent unit for direct materi als and conversion between September and October