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
(1,800 units, 70% completed):
	Direct materials (1,800 x $16.50)	$29,700
	Conversion (1,800 x 70% x $10.80)	13,608
		$43,308

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

Direct materials transferred from Reaction
	Department: 23,200 units at $16.30 a unit	$378,160
Direct labor		134,460
Factory overhead		129,188

During January, 23,000 units of specialty chemicals were completed. Work in ProcessFilling Department on January 31 was 2,000 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.

2. Journalize the entries for (1) costs transferred from Reaction to Filling and (2) the costs transferred from Filling to Finished Goods.