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Equivalent Units and Related Costs; Cost of Production Report; Entries 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 (2.600 units. 30% completed): The following
costs were charged to Work in Process-Filling during January:
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 the nearest
cent. 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 Filling Department Costs charged to
production: 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
Costs Costs Cost per equivalent unit: Total costs for January in Filling Department Total
equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process,
January 1 Costs incurred in January Total costs accounted for by the Filling Department
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 Transferred to finished
goods in January Inventory in process, January 31 Total costs assigned by the Filling Department
4. Discuss the uses of the cost of production report and the results of part (3).

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