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
(4,700 units, 80% completed):
	Direct materials (4,700 x $11.70)	$54,990
	Conversion (4,700 x 80% x $7.60)	28,576
		$83,566

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

Direct materials transferred from Reaction
	Department: 60,600 units at $11.50 a unit	$696,900
Direct labor		242,740
Factory overhead		233,216

During January, 60,100 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 5,200 units, 90% 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.

Dover Chemical Company