Dover Chemicai Compacy manufactures specialty chemicals by a series of three processer, at materials being introduced in the Oistiling Department: From the Distiling Departmen the matenals pass through the Reaction and filling departments; emerging as finished chemicals. The balance in the sccount Work in froctss - Fiming was as folovis on January is Work in Process-Filing Department The following costs were charged to Work in Process-filing during Jamary? 1. Prepare a cost of production report for the Filing Department for january. if an amount is zoro, wnter " 0, If required, round your cost per tequivalent unit answers to the noarsit. cent. Costs Costs Cost per equivalent unit: Total costs for January in Filling Department Total equivalent units Cost per equlvalent unit. Costs assigned to production: Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filing Department Costs allocated to completed and partially completed units: inventory in process, Januory 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 3 : Total costs assigned by the Filling Department 2. Journalize the entries for (1) coete transferred from Reaction to Filling and (2) the cost transferred from Filling to Finished Goodi: if an ambunt box doez not require an entry, leave th blank (1) (2) 3. Determine the increase or decrease in the coit per equivalent unit from Decamber to January for direct matenials and carversion coits, If required, round your answers to two decimal places. the cost of preduction report may be urethan report and the cetuits of part (3)