venus 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. Aner g, 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 March 31, 2016 ACCOUNT NO. ACCOUNT Work in Process-Blending Department Balance Credit Debit Date Debit Mar. 1 Bal., 7,600 units, 4/5 completed 1,032,992 31 Direct materials, 304,000 units 1,003,200 1,225,992 193,000 31 Direct labor 1,274,240 31 Factory overhead 31 Goods transferred, 305,000 units 31 Bal units, 25 completed pare a cost of production report, and identify the missing amounts for work in Process-Blending Department. If an amount is zero, enter "o". When computing cost per 1. equivalent units, round to two decimal places. Production Report Blending Department in process, March 1 Total units accounted for by the Blending Department