Equivalent Units and Related Costs; Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processes, 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 : The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction During January, 30,700 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 2,700 units, 90% completed. Prepare a cost of production report for the Filling Department for January. If an amount is zero, enter "0". If required, round your cost per equivalen nit answers to the nearest cent. Costs Costs 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 2. Journalize the entries for (1) costs transferred from Reaction to Filling and (2) the cost transferred from Filling to Finished Goods. If an amount box does not require an entry, leave it blank. (2) Work in Process-Filling Department Feedback V Check My Work 2. Remember that there are three types of inventory; materials, work in process, and finished goods. What costs are captured in the work in process account? Are these units 100% complete or are they being transferred to another department? 3. Determine the increase or decrease in the cost per equivalent unit from December to January for direct materials and conversion costs. If required round your answers to two decimal places