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 following represents the results of operations for the Filling Department for September, using FIFO for equivalent units. September 1 Beginning Working Process, 3400 Units, 60% Completed $2,061 September 30 Direct Materials Transf from Reaction Dept, 52,300 Units 496,850 Sept 30 Direct Labor 101,560 Sept 30 Factory Overhead 95,166 Sept 30 Goods Transferred 53,000 Units Sept 30 Ending Inventory 2700 Units, 30% Completed Prepare a Cost of Production Report for the Filling Department for Sept