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 ACCOUNT NO Balance Date Item Debit Credit Debit Credit 10,626 441,826 515,926 534,466 Mar. 1 Bal., 7,700 units, 1/5 completed 431,200 74,100 18,540 31 Direct materials, 308,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 309,000 units 31 Bal., ? units, 1/5 completed