G PR 18-3B Equivalent Units and Related Costs; Cost of Production Report; Entries OBJ.2, 3, 4 EET 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 Process-Filling was as follows on January 1, 2014: Work in Process-Filling Department (3,400 units, 60% completed): $32,572 Direct materials (3,400 x$9.58) 7,956 Conversion (3,400 x 60% x $3.90) $40,528