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: Work in Process-Filling Department (4.500 units. 30% comoleted): The following costs were charged to Work in Process-Filling during January: During January, 57,600 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 5,000 units, 90% completed. Required: Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 \begin{tabular}{l} \multicolumn{1}{c}{ Units } \\ Units charged to production: \\ Inventory in process, January 1 \\ Received from Reaction Department \\ Tosts charged to production: \\ Inventory in process, January 1 \\ Started and completed in January \\ Transferred to finished goods in January \\ Inventory in process, January 31 \\ Total units to be assigned costs \end{tabular} Costs Costs Cost per equivalent unit: Total costs for January in Filling Department Invental equivalent units Cost per equivalent unit Cotal costs accounted for by the Filling Department Inventory in process, January 1 To complete inventory in process, January 1 Cost of completed January 1 work in process Started and completed in January Transferred to finished goods in January Inventory in process, 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 head differences investigated