Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Costs Costs Cost 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 incurred in January Total costs accounted for by the Filling Department Costs 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 During January 53,000 units of specialty chemicals were completed. Work-in-Process - Filing Department on January 31 was 2,700 units, 30% complete. Prepare a cost of production report for the Filing Department for January. 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