=+Wilmington Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals.

The balance in the account Work in Process—Filling was as follows on December 1, 2010:

Work in Process—Filling Department

(2,800 units, 60% completed):

Direct materials (2,800  $14.60) $40,880 Conversion (2,800  60%  $9.25) 15,540 _______

$56,420 _______ _______