= Rvrian Chnrnlata Cnmmanv Costs \begin{tabular}{l} \hline Costs \\ Cost per equivalent unit: \\ Total costs for October in Blending Department \\ Total equivalent units \\ Cost per equivalent unit \\ Costs assigned to production: \\ Inventory in process, October 1 \\ Costs incurred in October \\ Total costs accounted for by the Blending Department \\ Costs allocated to completed and partially completed units: \\ Inventory in process, october 1 balance \\ To complete inventory in process, October 1 \\ Cost of completed October 1 work in process \\ Started and completed in October \\ Transferred to Molding Department in October \\ Inventory in process, October 31 \\ Total costs assigned by the Blending Department \end{tabular} round your answers to two decimal places. \begin{tabular}{llll} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & $ & $ \\ Change in conversion cost per equivalent unit & $ & \end{tabular}.