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
(3,500 units, 60% completed):
	Direct materials (3,500 x $10.7)	$37,450
	Conversion (3,500 x 60% x $6.9)	14,490
		$51,940

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

Direct materials transferred from Reaction
	Department: 45,200 units at $10.4 a unit	$470,080
Direct labor		163,330
Factory overhead		156,921

During January, 44,800 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 3,900 units, 30% completed.