Dover 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 Process-Filling was as follows on January 1: Work in Process-Filling Department (4,500 units, 20% completed): Direct materials (4,500 x $16.40) $73.800 Conversion (4,500 x 20% x $10.70) 9,630 $83,430 The following costs were charged to Work in Process-Filling during January: Direct materials transferred from Reaction Department: 58.100 units at $16.20 a unit $941,220 Direct labor 323,810 Factory overhead 311.110 During January, 57,600 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 5,000 units, 10% completed. Required: 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 two decimal places. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Unit Information

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