chemicals. The balance in the account Work in Process-Filling was as follows on January 1: Work in Process-Filling The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reartinn During January, 53,700 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,700 units, 50% completed. Required: Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Units charged to production: Inventory in process, January 1 Received from Reaction Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Costs per equivalent unit: Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, January 1 Costs incurrod in January Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process, January 1 balance To complete inventory in process, January 1 Cost of completed January 1 work in process Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Filling Department Unit Information Equivalent Units Whole Units Cost Information Direct Materials Direct Materials Conversion Conversian Conversion