all components of the question.

Equivalent Units and Related Cost of Production Report Entries Dover Chemical Company manufactures specialty chemicals by a series of the processes, al mattis being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and filling departments, emerging as finished chemical Thit batance in the account Work in Process --Pilling was as follow on January Work in Process-Filing Department (4,800 units, 30% completed) Direct materials (4,000 515.20) $72.960 Conversion (4.800 X 30% 59.80) 14,112 $87,072 The following costs were charged to work in Process -Filling during January Direct materials transferred from Reaction Department: 61.900 units at $14.90 a unit Direct labor 5922310 317.040 306,615 Factory overhead During January, 61,400 units of specialty chemicals were completed. Work in Process - Filing Department on January 31 at 5,700 units, 30% complete. Required: Cost Information Costs per equivalent unit: Direct Materials Conversion 922,310 Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total 87,072 Inventory in process, January 1 1.543,965 Costs incurred in January 1.631,037 $7.072 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 Transferred to finished goods in January I10 Inventory in process, January 31 Total costs assioned by the Filling Deoartment