Equivalent Units and Related Costs; Cost of Production Report; Entries The balance in the account Work in Process$-$Filling was as follows on January $1$:

Work in Process$-$Filling Department

$(2,700$ units, $30\%$ completed$)$:

Direct materials $(2,700$$$12\mathrm{.}30)$

$\backslash$table$[[$$$33,210$