I need a better understanding of how this particular part of the Cost Production Report works. I have been able to complete everything and understand it, just not this particular part, the Cost Allocation

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 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Filling Department