Print Item Equivalent Units and Related Costs; Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processes, all materials being 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 Work in Process-Filling Department (3,100 units, 70% completed): in the Distilling Department. From the Distilling Department, Direct materials (3,100 x $10.6) Conversion (3,100 x 70% x $6.8) $32,860 14,756 $47,616 e following costs were charged to Work in Process-Filling during January: Direct materials transferred from Re Department: 40,000 units at $10.3 a unit Direct labor Factory overhead During January, 39,700 units of specialty chemicals were completed. $412,000 142,050 136,483 Work in Process-Filling Department on January 31 was 3,400 units, 50% completed. for January. If an amount is zero, enter "0. If required, round your cost per equsivalent unit answers to two deomal 1. Prepare a cost places