1. Coastal 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 company started with 380,000 units. Of the units started, 350,000 units were completed and transferred to the next department and 20,000 units were still in process, which were 100% complete as to materials and 30% complete as to conversion. The company used direct materials that cost $185,000; labor and factory overheads amounted to $0.65 and $0.8 per equivalent production. Required: Cost of production report for Distilling Department