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Equivalent Units and Related Costs; Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processes, a Reaction and Filling departments, emerging as finished chemicals. aterials being introduced in the Distilling Department. From the Distilling Department, the materials pass the The balance in the account Work in Process-Filing was as follows on January 1: Work in Process-Filling Department (5,200 units, 20% completed): Direct materials (5,200 x $17) $88.400 Conversion (5,200 x 20% * $11) 11,440 $99,840 The following costs were charged to Work in Process-Filling during January Direct materials transferred from Reaction Department: 67,100 units at $16.7 a unit $1,120,570 Direct labor 387,270 Factory overhead 372,090 6,500 units of specialty chemicals were completed Work in Processing Department on January 31 was 5,800 , During January completed Required: unit answers to deal places 1. Prepare a cost of production report for the Fating Department for January. If an amount is er, enter "O". If required, round your cost per Dover Chemical Company Cost of Production Report-Filling Department For the Moth Ended Manuary 31 un information Uncaged to production Inventory in proces, January 1 Previous Stamfetler Grading Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Info Units charged to production Inventory in process, January 1 Received from Reaction Department Total units accounted for by the Filing Department Units to be assigned costs: Inventory in process, January 1 Suured and completed in January Transferred to shed goods in January Inventory in process, January 31 Tons to be signed costs Cost Information Co per eventut. Total cost for January in Filing Department Cost per equivalent un Costs assigned to production Previous ood Inventory in procesu Cols incurred in Total costs account for by the Department Cassociated to completed and partly completed units Invertory in processuary 1 To complete inventory in process, away 1 Cost of completed aruary 1 work in proces Started and comp a r T erred to shed sin Inventory in process, January 31 Dan 1000 2. Journalize the entries for (1) cost transferred from eaction to ring and (2) the cost transferred from Fling to shed Goods (1) Accounts Payable (2) Work in Processing Department 3. Determine the increase or decrease in the co m Decembrary for det er d er Change in direct materials cost per uvalent unit