Belgian Delight 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 March 31, 2008:

Instructions
1. Prepare a cost of production report, and identify the missing amounts for Work in Process'Blending Department.
2. Assuming that the March 1 Work in Process inventory includes direct materials of $27,000, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February andMarch.

Transcribed Image Text:

ACCOUNT Work in Process-Blending Department ACCOUNT NO Balance Date em Debit Credit Debit Credit Mar | Bal., 9,000 units, 20% completed 31 Direct materials, 300,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 305,000 units 31 I Bal. ? units, 45% completed 28,260 898,260 1,026,710 1,127,010 870,000 128,450 100,300