Equivahent Units and Related Costs; Cost of Production Report; Entries Dower Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distinng Deparmeft, the materials pass through the Reaction and Filling departments, emierging as finished chemicals. The balanice in the account Work in Process-filling was as follows on January it The following costs were charged to Wark in Process-rilling during January: Durect msterials transferred from Reaction Dunng lanusry, 44,800 units of specisity chemicals were conpletod. Work in Process-Filing Oepartment on January 31 was 3,900 units, 30 sk comptited. Requiredt Dover Chemical Company Cost of Production Report Filling Department For the Month Ended January 31 Costs Costs Cost per equivalent unit: Total costs for 3anuary in Filling Deportment Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filling Department Costs allocated to completed and partially completed units: Inventory in process, lanuary 1 balance To complete inventiry in process, lanuary 1 Cost of curpleted January 1 work in procnss Started and comsleted in latuary Hansterred to finhted goods in lonuary Inventory in process, sanuary 31 fotal costs awigned by the ruming Deportment Total,costs assigned by the Filling Department 2. Journalize the entries for (1) costs tranderred from fleaction to filing aod (2) the cost transferred from haling to Finisherf coods. If an amount box doer not require an entry leave it blank. two decimal places. 4. Onciss the uses of the out of juteducton revert and the resils if part (3)