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Equivalent units and Related Costs; Cost of Production Aeport; Entries Dover Chemical Company manulactures speciaity chemicals by a series of three processes, all materials being introduced in the Distiling Department Erom the Distilling Depsrtment, the materials pass through the Reaction and filing departments, emerging as finished chemicals. The balance in the account Work in Process-Filing was as follows on January it The following costs were charged to Work in Process-Filling during January: Direct materials transterred from Reaction During January, 67,800 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 5,900 units, 10% completed. Required: 1. Prepare a cost of production report for the Filing Department for January. If an amount is zero, enter "o". If required, round your cost per equivalent unit answers to the nearest cent. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 2. Journalize the entries for (1) costs transferred from Reaction to filling and (2) the cost transferred from fling to finished Goods. If an arnount box does not require an entry, leave it blank 3. Determine the increase or decrease in the cont per equivaient unit from December to January for direct materials and conversion eosts. If required, round your answers to two decimal places. 3. Determine the increase or decrease in the cost per cquivalent unit from December to January for direct materiais and conwersion costs. If required, round your answers to two decimal places. 4. Discuss the uses of the cost of production report and the resuits of part (3). The cost of production report may be used as the basis for allocating product costs between and The report can also be used to control costs by holding each department hesd responsible for the units entering production and the costs incurred in the department. Any differences in unit product costs from one month to another, such as those in part (3), can be studied carefully and any significant differences investigated