Equivalent Units and Related Costs; Cost of Produdion Report; Entries

The balance in the acoount Work in Process$-$Filling was as follows on January $1$:

Work in Process$-$Filling Department

$(4,800$ units, $30\%$ completed$)$:

$[$ Direct materials $(4,800$$$12\mathrm{.}50),$$$60,000],[$ Conversion $(4,80030\%$$$8\mathrm{.}10),11,664],[,$$$71,664]$

The following costs were charged to Work in Process$-$Filling during January:

Direct materials transferred from Reaction

Department: $61,900$ units at $$12\mathrm{.}20$ a unit $$755,180$

Direct labor $,259,140$

Factory overhead $,248,976$

During January, $61,400$ units of specialty chemicals were completed. Work in Pro$$ss$-$Filling Department on January $31$ was $5,300$ units, $10\%$ completed.

Dover Chemical Company

Cost of Production Report$-$Filling Department

For the Month Ended January $31$

$(1)$ Work in Process$-$Filling Department $*$

Work in Process$-$Readion Department $*$