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
	$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.

Required:

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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 the nearest cent.

Dover Chemical Company

Cost of Production Report-Filling Department

For the Month Ended January 31

Units charged to production:	Number of Units
Inventory in process, January 1	fill in the blank c085d6fa1079f8d_1
Received from Reaction Department	fill in the blank c085d6fa1079f8d_2
Total units accounted for by the Filling Department	fill in the blank c085d6fa1079f8d_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank c085d6fa1079f8d_4	fill in the blank c085d6fa1079f8d_5	fill in the blank c085d6fa1079f8d_6
Started and completed in January	fill in the blank c085d6fa1079f8d_7	fill in the blank c085d6fa1079f8d_8	fill in the blank c085d6fa1079f8d_9
Transferred to finished goods in January	fill in the blank c085d6fa1079f8d_10	fill in the blank c085d6fa1079f8d_11	fill in the blank c085d6fa1079f8d_12
Inventory in process, January 31	fill in the blank c085d6fa1079f8d_13	fill in the blank c085d6fa1079f8d_14	fill in the blank c085d6fa1079f8d_15
Total units to be assigned costs	fill in the blank c085d6fa1079f8d_16	fill in the blank c085d6fa1079f8d_17	fill in the blank c085d6fa1079f8d_18

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for January in Filling Department	$fill in the blank c085d6fa1079f8d_19	$fill in the blank c085d6fa1079f8d_20
Total equivalent units	fill in the blank c085d6fa1079f8d_21	fill in the blank c085d6fa1079f8d_22
Cost per equivalent unit	$fill in the blank c085d6fa1079f8d_23	$fill in the blank c085d6fa1079f8d_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank c085d6fa1079f8d_25
Costs incurred in January			fill in the blank c085d6fa1079f8d_26
Total costs accounted for by the Filling Department			$fill in the blank c085d6fa1079f8d_27
Cost allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank c085d6fa1079f8d_28
To complete inventory in process, January 1	$fill in the blank c085d6fa1079f8d_29	$fill in the blank c085d6fa1079f8d_30	fill in the blank c085d6fa1079f8d_31
Cost of completed January 1 work in process			$fill in the blank c085d6fa1079f8d_32
Started and completed in January	fill in the blank c085d6fa1079f8d_33	fill in the blank c085d6fa1079f8d_34	fill in the blank c085d6fa1079f8d_35
Transferred to finished goods in January			$fill in the blank c085d6fa1079f8d_36
Inventory in process, January 31	fill in the blank c085d6fa1079f8d_37	fill in the blank c085d6fa1079f8d_38	fill in the blank c085d6fa1079f8d_39
Total costs assigned by the Filling Department			$fill in the blank c085d6fa1079f8d_40

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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.

(1)	Factory Overhead-Filling DepartmentFactory Overhead-Reaction DepartmentMaterialsWork in Process-Filling DepartmentWork in Process-Reaction DepartmentWork in Process-Filling Department	Work in Process-Filling Department	Work in Process-Filling Department
	Factory Overhead-Filling DepartmentFactory Overhead-Reaction DepartmentFinished GoodsMaterialsWork in Process-Reaction DepartmentWork in Process-Reaction Department	Work in Process-Reaction Department	Work in Process-Reaction Department
(2)	Factory Overhead-Filling DepartmentFactory Overhead-Reaction DepartmentFinished GoodsMaterialsWork in Process-Reaction DepartmentFinished Goods	Finished Goods	Finished Goods
	Factory Overhead-Filling DepartmentFactory Overhead-Reaction DepartmentFinished GoodsMaterialsWork in Process-Filling DepartmentWork in Process-Filling Department	Work in Process-Filling Department	Work in Process-Filling Department

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2. Remember that there are three types of inventory; materials, work in process, and finished goods. What costs are captured in the work in process account? Are these units 100% complete or are they being transferred to another department?

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3. 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.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 1e01ddfc0ffd019_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease