e Process-Blending Department. for Work in Assuming that the october 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between September and october. 2. PR 18-3B Equivalent units and related costs; cost of production report: OBJ. 2, 3, 4 entries Dover Chemical Company manufactures specialty chemicals by a series of three pro- cesses, 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, 2014: Filling Departmen work in P (3,400 units, 60% completed): Direct materials 13,400 x 59-581 Conversion (3,400 x 60% $39o) 532,572 7,956 The following costs were charged to work in Proc ing during January. Direct materials transferred from Reaction e Process-Blending Department. for Work in Assuming that the october 1 work in process inventory includes direct materials of $38,295, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between September and october. 2. PR 18-3B Equivalent units and related costs; cost of production report: OBJ. 2, 3, 4 entries Dover Chemical Company manufactures specialty chemicals by a series of three pro- cesses, 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, 2014: Filling Departmen work in P (3,400 units, 60% completed): Direct materials 13,400 x 59-581 Conversion (3,400 x 60% $39o) 532,572 7,956 The following costs were charged to work in Proc ing during January. Direct materials transferred from Reaction