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. Work in Process$-$Filling Department

units, $40\%$ completed$)$:

The following costs were charged to Work in Process$-$Filling during January:

During January, $43,500$ units of specialty chemicals were completed. Work in Process$-$Filling Department on January $31$ was $3,800$ units, $50\%$ completed.

Required:

The balance in the account Work in Process$$Filling was as follows on January $1$:

Work in Process$$Filling Department

$(3,400$ units, $40\%$ completed$)$:

Direct materials $(3,400$ x $$16\mathrm{.}60)$ $$56,440$

Conversion $(3,400$ x $40\%$ x $$10\mathrm{.}80)14,688$

$$71,128$

The following costs were charged to Work in Process$$Filling during January:

Direct materials transferred from Reaction

Department: $43,900$ units at $$16\mathrm{.}30$ a unit $$715,570$

Direct labor $249,310$

Factory overhead $239,534$

During January, $43,500$ units of specialty chemicals were completed. Work in Process$$Filling Department on January $31$ was $3,800$ units, $50\%$ completed.

Required:

Question Content Area

$1.$ Prepare a cost of production report for the Filling Department for January. If an amount box does not require an entry, leave it blank. If required, round your cost per equivalent unit answers to two decimal places.

$2.$ Journalize the entries for $(1)$ costs transferred from Reaction to Filling and $(2)$ the costs transferred from Filling to Finished Goods. If an amount box does not require an entry, leave it blank.

Determine the increase or decrease in the cost per equivalent unit from December to January for direct materials and conversion costs. If required, round your answers to two decimal places.Units charged to production:

Inventory in process, January $1$

Received from Reaction Department

Total units accounted for by the Filling Department

Units to be assigned costs:

Equivalent Units

Costs per equivalent unit:

Cost Information

Inventory in process, January $1$

Started and completed in January

Transferred to finished goods in January

Inventory in process, January $31$

Total units to be assigned costs

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 Filling 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