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, 55,000 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,300 units, 10% completed. 1. 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 equivalent unit answers to two decimal places. Costs per equivalent unit: 2. Journalize the entries for (1) costs transferred from Reaction to Filling and (2) the costs transferred from Filling to Finished Goods. (1) (2) 3. Determine the increase or decrease in the cost per equlvalent unit from December to January for direct materials and conversion costs. If required, round your answers to two decimal places