Equivalent Units and Related Costs; Cost of Production Report; Entries Dover Chemical Company manufactures specality chemicals by a series of three processes, all materials being introducod in the Distiling Department. From the Distiling Department, the miterials pass through the Reaction and Filling departments, emerging as finished chernicals. The balance in the secount Work in Process-Filtige was as follows of January it: The followng costs were charged to Work in Process-filling during January: Direct materials trarsferred from theaction Required: cent. Dover Chemical Company Cost of Production Peport-Filling Department For the Month Ended January 31 bewe it blank two decimal places: whid The rvobrt can alue be ined to