Equivalent units and Related Costs: Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processen, all materiais being introduced in the helling Department, From the Distling Department, the materiais pass through the Reaction und Filling departments, emerging as finished chemicale. The balance in the account Work in Process-Filing was as follows on January 1: Work in Process-Filling Department (5,200 units, 50% completed): Direct materials (5,200 x $14.60) $75,920 Conversion (5,200 x 60% x $9.50) 29,640 $105,560 The following costs were charged to Work In Process-Filling during January Direct materials transferred from Reaction Department: 67,100 units at $14.40 a unit $966,240 Direct labor 331,720 Factory overhead 318,710 During January, 66,500 units of specialty chemicals were completed. Work in Process-Filing Department on January 31 was 5,800 units, 40% completed Required: 1. Prepare a cost of production report for the Filing Department for January. If an amount is zero, enter "o". If required, round your cost per equivalent unit answers to two decimal places. 1. Prepare a cost of production report for the Filling Department for January. If an amount is zero, entero"If required, round your cont per equivalent unit answers to two decimal places Dover Chemical Company Cost of Production Report Filling Department For the Month Ended January 31 Unit Intormation 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 Direct Units Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Total Direct Materials Conversion Inventory in process, January 1 Costs incurred in January