Equivalent Units and Related Costs; Cost of Production Report; Entries Filling departments, emerging as finished chemicals. The balance in the account Work in Process-Filling was as follows on January 1 : The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction During January, 48,600 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,200 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 the nearest cent. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 4. Discuss the uses of the cost of production report and the results of part (3). The cost of production report may be used as the basis for allocating product costs between and . The report can also be used to control costs by holding each department diffammana imuonntinatad