The document provides instructions for preparing a cost of production report for the Filling Department of Dover Chemical Company for the month of January. It includes costs incurred in January, inventory amounts from the beginning and end of the month, units completed and transferred to finished goods. The assistant is asked to prepare the cost of production report, journalize transferring costs between departments, and calculate the increase or decrease in cost per equivalent unit from December to January for direct materials and conversion costs.

1. Dover Chemicai Compacy manufactures specialty chemicals by a series of three processer, at
materials being introduced in the Oistiling Department: From the Distiling Departmen the
matenals pass through the Reaction and filling departments; emerging as finished chemicals. The
balance in the sccount Work in froctss - Fiming was as folovis on January is Work in Process-
Filing Department The following costs were charged to Work in Process-filing during Jamary?
1. Prepare a cost of production report for the Filing Department for january. if an amount is zoro,
wnter " 0, If required, round your cost per tequivalent unit answers to the noarsit. cent.
Costs Costs Cost per equivalent unit: Total costs for January in Filling Department Total
equivalent units Cost per equlvalent unit. Costs assigned to production: Inventory in process,
January 1 Costs incurred in January Total costs accounted for by the Filing Department Costs
allocated to completed and partially completed units: inventory in process, Januory 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
3 : Total costs assigned by the Filling Department
2. Journalize the entries for (1) coete transferred from Reaction to Filling and (2) the cost
transferred from Filling to Finished Goodi: if an ambunt box doez not require an entry, leave th
blank (1) (2)
3. Determine the increase or decrease in the coit per equivalent unit from Decamber to January
for direct matenials and carversion coits, If required, round your answers to two decimal places.
the cost of preduction report may be urethan report and the cetuits of part (3).