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 ProcessFilling was as follows on January 1:

Work in ProcessFilling Department
(2,300 units, 70% completed):
	Direct materials (2,300 x $13.50)	$31,050
	Conversion (2,300 x 70% x $8.80)	14,168
		$45,218

The following costs were charged to Work in ProcessFilling during January:

Direct materials transferred from Reaction
	Department: 29,700 units at $13.30 a unit	$395,010
Direct labor		130,180
Factory overhead		125,075

During January, 29,400 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 2,600 units, 10% completed.

behance to the other the mother Work in Pro brero 2015 13,00 The thing 1.10 Required: 1. Prepare a cost of production report for the Filing Department for January. If an amount is zero, entero. If required, round your cost per equivalent unit answers to two decimal places. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information Units charged to production: Inventory in process, January 1 Received from Reaction Department Total units accounted for by the Filing Department Units to be assigned cost Equivalent Units whole Direct Units Materials Conversion Inventory in process, January Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filing Department Cost 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 2. Beetstest on the correcte Godt behance to the other the mother Work in Pro brero 2015 13,00 The thing 1.10