alculator uivalent Units and Related Costs; Cost of Production Report; Entries over Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From e Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals. he balance in the account Work in Process-Filling was as follows on January 1: ork in Process-Filling Department 3,200 units, 30% completed): Direct materials (3,200 x $12.10) $38,720 7,488 $46,208 Conversion (3,200 x 30% x $7.80) The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction Department: 41,300 units at $11.80 a unit Direct labor Factory overhead During January, 40,900 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 3,600 units, 109% completed Required 1. Prepare a cost of production report for the Filling Department for January. If an amount is zero, enter-Otf required, round your cost per equivalent unit $487,340 166,480 159,950 answers to two decimal places Dover Chemical Company Previous 8:03 PP