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: Work in Process-Filling Department (4,300 units, 30% completed): Direct materials (4,300 x $12.7) Conversion (4,300 x 30% x $8.3) $54,610 10,707 $65,317 The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction Department: 55,500 units at $12.5 a unit $693,750 Direct labor 239,080 Factory overhead 229,695 During January, 55,000 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,800 units, 30% 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. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information Units charged to production: Inventory in process, January 1 4,300 Received from Reaction Department 55,500 Total units accounted for by the Filling Department 59,800 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, January 1 4,300 o Started and completed in January 55,500 X 0 X Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Total Conversion Inventory in process, January 1 Direct Materials Conversion Total costs for January in Filling Department Total equivalent units $ Cost per equivalent unit Costs assigned to production: Direct Materials Total Conversion $ Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filling Department osts 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