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(3,400 units, 60% completed):

Direct materials (3,400 x $9.58)$32,572

Conversion (3,400 x 60% x $3.90)7,956

Total $40,528

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

Direct materials transferred from Reaction Department: 52,300 units at $9.50 a unit $496,850

Direct labor 101,560

Factory overhead 95,166

During January, 53,000 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 2,700 units, 30% completed.

how to do a cost of production report for the Filling Department for January. If an amount is zero, enter "0". If required, round your cost per equivalent unit answers to the nearest cent.

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 thecost per equivalent unitfrom December to January for direct materials and conversion costs. If required, round your answers to two decimal places.