Equivalent Units and Related Costs; Cost of Production Report; Entries finished chemicals.

The balance in the account Work in Process$-$Filling was as follows on January $1$:

Work in Process$-$Filling Department

$(5,500$ units, $30\%$ completed$)$:

$\backslash$table$[[$Direct materials $(5,500$$$14\mathrm{.}70),$$$80,850$