Costs Costs Direct Materials Conversion Total Cost per equivalent unit: Total costs for January in Filling Department fill in the blank 19 of 40$ 575,720 fill in the blank 20 of 40$ 378,876 Total equivalent units fill in the blank 21 of 40 50,000 fill in the blank 22 of 40 48,000 Cost per equivalent unit fill in the blank 23 of 40$ 11.51 fill in the blank 24 of 40$ 7.89 Costs assigned to production: Inventory in process, January 1 fill in the blank 25 of 40$ 50,328 Costs incurred in January fill in the blank 26 of 40 904,268 Total costs accounted for by the Filling Department fill in the blank 27 of 40$ 954,596 Costs allocated to completed and partially completed units: Inventory in process, January 1 balance fill in the blank 28 of 40$ 50,328 To complete inventory in process, January 1 fill in the blank 29 of 40$ 0 fill in the blank 30 of 40$ 19,930 fill in the blank 31 of 40 19,930 Cost of completed January 1 work in process fill in the blank 32 of 40$ 70,258 Started and completed in January fill in the blank 33 of 40 487,160 fill in the blank 34 of 40 334,656 fill in the blank 35 of 40 821,816 Transferred to finished goods in January fill in the blank 36 of 40$ 892,400 Inventory in process, January 31 fill in the blank 37 of 40 46,040 fill in the blank 38 of 40 15,780 fill in the blank 39 of 40 61,820 Total costs assigned by the Filling Department fill in the blank 40