Swiss Velvet Chocolate Company processes chocolate into candy bars. The process begins by placing di

Swiss Velvet 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
August 31, 2012 (below):

………………………………………………………………………………………………balance………..

Date…….Item……………………………………….debit……….credit…….debit…………..credit

Aug 1…..bal., 1900 units 3/5 complete………………………………….7657…………………..

31….direct materials, 22000 units………77,000………………….84,657………………..

31….direct labor………………………………14,200………………….98,857…………………

31….factory overhead………………………..6,880……………….105,737………………….

31….goods transfered, 21800 units………………………?…………………………………….

31….bal. ? units 1/5 done………………………………………………….?………………………

1. Prepare a cost of production report, and identify the missing amounts for Work in Process”Blending Department.

2. Assuming that the August 1 work in process inventory includes direct materials of $6,460, determine the increase or decrease in the cost per equivalent unit
for direct materials and conversion between july and august.

***trying to figure out the ? (question marks) and #1 and #2

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