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Equivalent Units and Related Costs; Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processes, all materiats being introduced in the Distilling Department Department, the materials pass through the Reaction and Filling departments, emerging as finistred chemicals. The balance in the account Work in Process - Filling was as follows on January 1: The following costs were charged to Work in Process-Filling during January: Durifig January, 38,400 units of specialty chemicals Were completed. Work in Process-Fillng Deportment on January J1 was 3,300 unith, 900 comiple Reguiredt 1. Prepare a cost of production report for the filling Department for 3anuary. If an amoumt is zero, enter 0b.. If required, round youncost per equivale two terifmal places Cost of Production Report-Filling Department For the Month Ended January 31 roheck My Work 1. Calcalote equwalent units for materials and conversion costs, Calculate the cost per equivalent unit for materials and cotrversion costs. Calcula assigned to the beginning inventory, the units started and completed, and the ending inventory