\begin{tabular}{|l|l|} \hline \multirow{2}{*}{ COSTS } & \multicolumn{2}{|c|}{ Costs } \\ \cline { 2 - 3 } & \multicolumn{2}{|c|}{ Direct } \\ Costs per equivalent unit: & Materials \\ Total Cost for January in Filling Department \\ Total equivalent units \end{tabular} Instructions 1. Prepare a cost of production report for the Filling Department for January. 2. Journalize the entries for costs transferred from Reaction to Filling and the costs transferred from Filling to Finished Goods. Check Figure: Transferred to finished goods, $705,376 3. Determine the increase or decrease in the cost per equivalent unit from December to fanuary for direct materials and conversion costs. Ending Inventory in process Total costs to be assigned to Sifting Department Requirement 2: Je's to record costs incurred \begin{tabular}{l|l|l|} \hline Requirement 2: Je's to record costs incurred & Debit & Credit \\ \hline Account & & \\ & & \\ \end{tabular} Requirement 3: \begin{tabular}{l} CurrentMonth Month Difference % Inc/Dec \\ \hline \end{tabular} Direct Materials Cost per EUP Converstion Costs per EUP Equivalent Units and Related Costs; Cost of Production Report; Entries B]. 2,3,4 Dover 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 January 1: The following costs were charged to Work in Process-Filling during January: Dover Chemical Co Cost of Production Report: Filling Dept. Month Ended January 31 UNITS Units charged to production: Inventory in process, January 1 Received from Milling Department Total units accounted for: Units to be assigned costs: Beg. Inventory in process ( 60% completed) Started and completed in January Transferred to Pkg Dept Ending Inventory in process ( 30% completed) Total units to be assigned costs