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 ProcessFilling was as follows on January 1:

Work in ProcessFilling Department
(2,300 units, 20% completed):
	Direct materials (2,300 x $10.40)	$23,920
	Conversion (2,300 x 20% x $6.70)	3,082
	$27,002

The following costs were charged to Work in ProcessFilling during January:

Direct materials transferred from Reaction
	Department: 29,700 units at $10.20 a unit	$302,940
Direct labor	106,410
Factory overhead	102,246

During January, 29,400 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 2,600 units, 50% completed.

Required:

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.