emerging as finished chemicals. The balance in the account Work in Process-Filling was as follows on January 1: Work in Process-Fillina Department The following costs were charged to Work in Process-Filling during January: Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information 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: Whole Units 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 Costs per equivalent unit: Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs charged to production: 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 Equivalent Units Direct Materials Conversion Cost Information Direct Materials Conversion Direct Materials Conversion Total $ $