Enutwalnent Unts and Related Costs, Cost of Production Areport; Entries the Reaction and Fiting departrents, emerping as friched chemicals. The following costr were charged to work in Process-Filing idurirg January: Required: and The irpon canalse be ined to cortrol costs by tritin Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information Units charged to production: Inventory in process, Jamuary 1 Received from Reaction Department. Total units accounted for by the Filling Deparment Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, January 1 Started and eompleted in Jamuary Tansferred to finished goods in January Inventory in process, January 31 Totat units to be assigned costs Costs per equivalent unit: Total costs for January in Filling Department Total equivilent units Cost per equivalent unit Cost information Direct Materials Conversion Costs charged to production: Direct Materials Conversion Total 2. Journalize the entries for (1) costs transfemed from Resction to fling and (2) the costs transferred from Filing to Finished Goods