Wilmington Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals.

The balance in the account Work in ProcessFilling was as follows on December 1, 2014:

Work in ProcessFilling Department
(3,900 units, 40% completed):
	Direct materials (3,900 x $10.90)	$42,510
	Conversion (3,900 x 40% x $6.90)	10,764
		$53,274

The following costs were charged to Work in ProcessFilling during December:

Direct materials transferred from Reaction
	Department: 50,300 units at $10.50 a unit	$528,150
Direct labor		190,550
Factory overhead		183,076

During December, 49,900 units of specialty chemicals were completed. Work in ProcessFilling Department on December 31 was 4,300 units, 50% completed.

Fill in the blank. Explain how you got the answer if you don't mind, so I can understand as well.

Thanks in advance!

Wilmington chemical company Cost of Production Report-Filling Department For the Month Ended December 31, 2014 nits charged to production Inventory in process, December Received fr en ction Department Total units accounted for by the ing Department Units to be assigned costs: nt Units Units Direct Materials conversion Transferred finished 200ds in December 46,000 I 2.130 process December Costs p equivalent u Direct Materials Conversion Toto costs on Decemberin Fring Deparment m/sze Total equivalent units Costs charged to producti Direct Materials Conversion Inventory in process, December 53274 December Fotalcotsoccounted the ring Department ocated to d and partially completed units: nventory in process, December 1 balance 53274 To complete inventory inprocess Decembe Cost of completed December 1, work started and completed in Decembe Transferred finished goods nventory in process, December 31 for (1) costs transformed from Reacti ng and (2) the cost transferred from hed Goods ing to F Work nished Goods work in Process Filling Dep equivalent unit from November to December for direct 3, Determi matenals and conversion costs. If required, round your a to two deci change in direct material Change cost per eq report canal o be used to control costs by ding each department head The cost of product tion report may be used as the basis for all ng product costs betwee nt. Any differences in unit product costs from one month to another, such as those in p be studied carefully and any sig its entering product nd the he depart (3 differe estigated