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 Process$$Filling was as follows on January $1$:

Work in Process$$Filling Department

$(4,800$ units, $30\%$ completed$)$: Line Item Description Amount

Direct materials $(4,800\backslash$times $$12\mathrm{.}50)$ $$60,000$

Conversion $(4,800\backslash$times $30\%\backslash$times $$8\mathrm{.}10)11,664$

Total

$$71,664$

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

Direct materials transferred from Reaction Line Item Description Amount

Department: $61,900$ units at $$12\mathrm{.}20$ a unit $$755,180$

Direct labor $259,140$

Factory overhead $248,976$

During January, $61,400$ units of specialty chemicals were completed. Work in Process$$Filling Department on January $31$ was $5,300$ units, $10\%$ completed.