y en Units and Related costs: Cost of Production Report; Entries Dover Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Dist emerging as finished chemicals. The balance in the account Work in Process-Filing was as follows on Januar Work in Process --Filling Department (3,000 units, 40% completed): Direct materials (3,000 x $14.90) $44,700 Conversion (3,000 x 40% x $9.70) The following costs were charged to work in Process-Filing during January: Direct materials transferred from Reaction Department: 38,700 units at $14.70 a unit $568,890 Direct labor 196,150 Factory overhead During January, 38,400 units of specialty chemicals were completed. Work In Process Filling Department on January 31 was 2.300 units, 50% completed Required: 188,465 1. Prepare a cost of production report for the Filling Department for January. If an amount is zero, enter"0". If required, round your cost per equivalent unit answers to Dover Chemical Company Cost of Production Report Filling Department For the Month Ended January 31 Units charged to production: Inventory in process, January 1 Received from Reaction Department Total units accounted for by the Ring Department Units to be assigned costs Whole Units Equivalent Units Direct Materials Conversion Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Soste informati Costs per equivalent unit: Direct Materials Total costs for January in Filing Department Conversion Total equivalent units Cost per equivalent unit Costs charged to production: Materials Conversion Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filing Department Cost 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 eBook Calculator costs incurred in January Total costs accounted for by the Filling Department Cost 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 JDODO DE Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Filling Department 2. Journalize the entries for (1) costs transferred from Reaction to Filling and (2) the costs transferred from Filling to Finished Goods. 3. Determine the increase or decrease in the cost per equivalent unit from Decemiyer to January for direct materials and conversion costs. If required, round your answers to Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit The report can also be used to 4. The cost of production report may be used as the basis for allocating product costs between entering production and the costs incurred in the department. Any differences in unit product costs from one month to another, such as those in part (3), can be studied careful