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: The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction During January, 47,300 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 4,100 units, 30% completed. Required: places