Equivalent Units and Related Costs; Cost of Production Report Entries Dover Chemical company manufactures specialty chemicals by a series of three processes, all materiais being introduced in the Destilling Department. Froen the Distilling Department, the materials pass through the Reaction and Filtry 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 (5.100 units, 60% completed) Direct materials (5.100518:00) $91,800 Conversion (5,100 x 60% $11.70) 35,802 5127,602 The following costs were charged to Work in Process --Filling during January Direct maternal transferred from Reaction Department 65,000 units at $17.80 a unit 51,171,200 Direct labor 387510 Factory overhead 372,305 During January 05,200 units of speciale chemicals were completed. Work in Processing Department on January 31 was 5,700 units, 30% completed Required: 1. Prepare a cost of production report for the Department for January than amount is zero, entro i required, round your cost per event unter to to decimal places CBOON 1. Prepare a cost of production report for the Filling Department for January. If an amount is zero, enter "o". If required, round your cost per equivalent unit answer two decimal places Dover Chemical Company Cost of Production Report Filling Department For the Month Ended January 31 Voit Information 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 Whole Units Equivalent Uni Direct Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to hished goods in January Inventory in process, January 31 Total units to be assigned costs Cost Information Costs per equivalent units Direct