Cost of Production Report Rubric Correct report heading - 5 points Correct units to be assigned costs - 10 points Correct equivalent units - 10 points Correct cost per equivalent units - 10 points Correct cost allocation - 15 points s Canvas ow to get more! orary ss Central Please see problem below: 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: Work in Process - Filing Department (3,400 units, 60% completed) Direct Materials (3.400 x $9.58) - $32,572 Conversion (3.400 x $3.90) - 2.956 $40,528 The following costs were charged to Work in Process --Filling during fanuary Direct materials transferred from Reaction Department: 52,300 units at $9.50 a unit - $196,850 (Filing) Direct Labor: - $101.560 Factory Overhead: - $ 95.166 During January, 53,000 units of specialty chemicals were completed. Work in Process-Filing Department on January 31 was 2.700 units, 30% completed With the information above, please complete a Cost of Production Report