Equivilent Units and fedated Costs Cost of Production Report? Entries Dover Chemical Campany manulactur es specialy dvemicals by a series of the processes, all materials being introduced in the Distilling Department. Froen the Destifing Departerent, the materials parss: through the Feaction and Filling deportments, emerging as finished chernicats. The bolance in the account Work in Process-Filling was as follows on kandary 13 Work in Process - Pilling Department (5,800 units, 40% completed): The followving costs were charged to Work in Process-Filling during January? Direct materials transferred from Reaction Department: 74,800 units at $12.30 a unit $920,040 Direct labot 321,640 Factory overhead 309,032 During danuary, 74,200 units of specialty chemicals were completed. Work in Process - Filling Department on Jaruary 31 aas 6,400 units, 50 s. completed. Help: Prepare a cost of production report for the Fillirt Departmont for danuary. If an amount is zero, enter "o". If reguired, round yourfcost per equ valent unit answers to two decimal places. Unit Information