Lnion Chemical Company manuf emcali Company manufctures secalchmicaby a uced in the B through the Reaction and Filling Deparments. emerging as fin series of three processes ment. From the Blending Depan- ment. the materials pass through the Reaction and F ished chemicals. n the Blendingy The balance in the account Work in Process-Filling was as follons on March 1 Work in Process-Filling Department (8,000 units, 60% completed) The follon ing costs were charged to Work in Process Filling during March Direct materials transferred from Reaction S124.000 $527.260 58.276 41,000 Department: 64.300 units at s Direct labor Factory overhead During March, 66.200 units of Filling Department on March 31 nas 6,100 units, 60% completed. 8.20 a unit specialty chemicalswere completed. work in Process- , Instructions What are the equivalent units of production for allocating conversion cost? What are the equitvalen