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 (2,600 units, 30% completed): Direct materials (2,600 x $13.20) Conversion (2,600 30% x $8.60) $34,320 6,708 $41,028 The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction Department: 33,500 units at $13.00 a unit $435,500 149,410 143,542 Direct labor Factory overhead During January, 33,200 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 2,900 units, 30% completed.