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 Distiling 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 (5,900 units, 20% completed): Direct materials (5,900 x $14.50) $85,550 Conversion (5,900 x 20% x 59.40) 11,092 $96,642 The following costs were charged to Work in Process-Filing during January: Direct materials transferred from Reaction Department: 76,100 units at $14.20 a unit $1,080,620 Direct labor Factory overhead 374,250 359,574 During January, 75,400 units of specialty chemicals were completed. Work in Process-Filing Department on January 31 was 6,600 units, 10% completed. Required: 1. Prepare a cost of production report for the Filling Department for January. If an amount box does not require an entry, leave it blank. 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 Received from Reaction Department Total units accounted for by the Filling Department Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31