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. 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, 2016:

ACCOUNT Work in Process-Blending Department te Item Debit Credit T. 1 Bal., 7,500 units, 4/5 completed 31 Direct materials, 300,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 301,000 units 31 Bal., 2 units, 2/5 completed equired: ACCOUNT NO. Balance Debit Credit 18,600 648,600 767,600 797,400 630,000 119,000 29,800 1. Prepare 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 e Venus Chocolate Company Cost of Production Report-Blending Department For the Month Ended March 31, 2016 Unit Information Units charged to production: Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Blending Department Units to be assigned costs: Equivalent Units Whole Units Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to Molding Department in March Inventory in process, March 31 Total units to be assigned costs