Equiva kint UNits and Related Conts, Cost of Production Report; Entries Reaction and filing departments, omerging as finished chemicaks The balance in the account Work in Process- Filling was as follows on Jandary 11 Work in Process-Filling Department The foilowing ensts were charged to work in frocess - hiling during January! birect materials transferred from fteactiks Required! 1. Prepare a cast of production report for the Filling Department for January. If an amount is zero, enter "0", If required, round your cost per equivalent unit answers to fine docimal pioces. Dover Chemical Company Cost of Production feport-Fiking 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 filing Department Units to be assigned costs: Fquivalenk Units Inventory in process, January 1 Started and completed in Zanuary Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Cost Information Costs per equlvalent unit: Total costs for January in Filling Depsrtment Total equivalent units Cost per equivalent unit Costs charged to productions Inventory in process, January 1 2. Journalize the entries for (1) costs transferred from Reaction to Filing and (2) the coits trangferred from Fingg to Finished Goods. 4. The cost of production report may be used as the basis for allocatine product costs between carefuly ane any significart differences investigated