Please explain how you get the answer.

During January, 60,100 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 5,200 units, 90% 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 Units charged to production: Inventory in process, January 1 4.7007 Received from Reaction Department Total units accounted for by the Filling Department Units to be assigned costs: Whole Units Equivalent Units Direct Conversion Materials Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process anuary 31 Total units to be assigned costs IGII Cost per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, January 1 Costs incurred in January $ Total costs accounted for by the Filling Department Costs 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 Aanuary Inventory in process January 1 Total costs assigned by the Filing Department During January, 60,100 units of specialty chemicals were completed. Work in Process-Filling Department on January 31 was 5,200 units, 90% 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 Units charged to production: Inventory in process, January 1 4.7007 Received from Reaction Department Total units accounted for by the Filling Department Units to be assigned costs: Whole Units Equivalent Units Direct Conversion Materials Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process anuary 31 Total units to be assigned costs IGII Cost per equivalent unit: Direct Materials Conversion Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, January 1 Costs incurred in January $ Total costs accounted for by the Filling Department Costs 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 Aanuary Inventory in process January 1 Total costs assigned by the Filing Department