hi! this is just one question, help please!

Equivalent Units and Related Costo cost of production Report: Entries Dover Chemical company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Dating Department from the Distilling Department the materials pass through the Reaction and miling departments, emerging as finished chemicals The balance in the account work in Process-Filing was as follows on January 1: Work in Process-Filing Department 15.400 units, 30% completed) Direct materials (5.400 X $17:30) 593,420 Conversion (5,400 x 30 x $11.20) 19,144 5111,554 The following costs were charged to Work in Process-Filing during January Direct materials transferred from Reaction Department: 69,700 units at $17.00 a unit 51,184,900 Direct labor 416.960 Factory overhead 400,608 During January, 69,100 units of specialty Chemicals were completed. Work in Process-Filing Department on January 31 was 6,000 units, 50% completed Required: 1. Prepare a cost of production report for the Filing Department for January. If an amount is zero entero required, round your cost per equivalent unit answers to two decimal places Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information Units charged to productions Inventory in process. January 1 Received from Reaction Department Total units accounted for by the Filing Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Lost information Cost per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filling Department Costs allocated to completed and partially completed units: Inventory in process, January 1 balance To complete inventory in process, January 1 Cost of completed January 1 work in process OF Started and completed in January Transferred to finished goods in January $ Inventory in process, January 31 $ Total costs assianed by the Fillina Department 2. Journalte the entries for (1) costs transferred from Reaction to Finand (2) the cost transferred from Filing to finished Good If an amount box does not require an entry leave it blon (1) Work in Procene Killing Department Work Ronction Department (2) hedon Work in Processing Department 3. Determine the increase or decrease in the cost per equivalent unit from December to January for direct materials and conversion costs. If required, round your answers to two decimal places Increase or Decrease Amount Change in direct materials cost per equivalent unit Decrease Change in conversion cost per equivalent unit Increase 4. Discuss the use of the cost of production report and the results of part (3) The cost of production report may be used as the basis for allocating product costs between Work in Process and Finished Goods The report can also be used to control costs by holding each department head responsible for the units entering production and the costs incurred in the department. Any differences in unit product costs from one month to another such as those in part (3), can be studied carefully and any significant differences investigated