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 (3,900 units, 40% completed): Direct materials (3,900 x $16.4) Conversion (3,900 x 40% x $10.7) $63,960 16,692 $80,652 The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction Department: 50,300 units at $16.2 a unit Direct labor Factory overhead $814,860 275,890 265,077 During January, 49,900 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,300 units, 30% completed.