and filling departererts, emeroing of finighed chemicaits. Work in Hracone-Yiling Depsutment Penet materals traceferit th tran kirachion Hichuirest Dover Chemical Company Cost of Production Report-filling Oepartment fer the thenth I foded Jasuary 31 Bower Chemical Compamy Costs Costs Cirect Materials Comversion Cotal Costs Coth per equivalent unit: Total coots for January in filing Department Total equivalent units Cost per nquivalent unt Conts assigned to production! Inventory in procest, January 1 Cocts incurred in Jamuary fotal costs accounted for by the Filling Deportment Coots allocated to completed and parbally empleted inits? Inventary in process, 3anuacy 1 beance To compilete inventory in process, jenuery 1 Coet of compieted Januery 1 work in process Stacted and completed in Jenumer Transfeired to finished goodt in Jonuary Inuentary in procras, January 31 Gieak wer Whark Ifferrine irumigetint. Equivslent Units and Priated Costs; Cost of Production Report: Entries Dover Chemical Compary manufactures specialty chemicals by a senes of three processes, all matenals being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, eiserging as finished chemicals. The balance in the account Work in Procest-Filling was as follows on January 11 Work in Process-rilling Department The following costs were charged to Work in Process-Filing daring January: Birct materials transferred from Reaction Dutng Janiabry, 49,400 un ts of spesilty chemicals were eampleted, work in Process-Filling Departiment on January 31 was 4,300 unith, 30% compieted. Required: 1. BTepore a couf of production report for the f ing Departmient for lanuary, if an amount is zerp, enter "o". If icoured, round your eoat per equivaient unit antivers to the nearent cent! Dover Chemical Company Cost of Production Report- filling Departinent 1. Prepare a cost of production report for the Filling Department for Jamuary. If an amount is zero, enter "0", If required, round vour cost per equvalent unit answers ta the nearest cent. Costs Costs Direct Materials Comversion Total Cost per equivalent unit: Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Coots assigned to production: 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: Inventery in process, January 1 balance To complete inventocy in process, January 1 Cost of completed January 1 work in process Started and completed in Jansary Fransferred to finished goods in January Chedk My wurk 2. Journalize the eritries for (1) costs transferred fram leaction to filling and (2) the cost tranuferred fram n inng to fiaished Gooda. if an amount box doee not require an entry, leave it blank 3. Determine the increase or decrease in the coat per equivatent iunt from December to Januacy far dicect matenals..

1. and filling departererts, emeroing of finighed chemicaits. Work in Hracone-Yiling Depsutment
Penet materals traceferit th tran kirachion Hichuirest Dover Chemical Company Cost of
Production Report-filling Oepartment fer the thenth I foded Jasuary 31
Bower Chemical Compamy
Costs Costs Cirect Materials Comversion Cotal Costs Coth per equivalent unit: Total coots for
January in filing Department Total equivalent units Cost per nquivalent unt Conts assigned to
production! Inventory in procest, January 1 Cocts incurred in Jamuary fotal costs accounted for
by the Filling Deportment Coots allocated to completed and parbally empleted inits? Inventary in
process, 3anuacy 1 beance To compilete inventory in process, jenuery 1 Coet of compieted
Januery 1 work in process Stacted and completed in Jenumer Transfeired to finished goodt in
Jonuary Inuentary in procras, January 31 Gieak wer Whark
Ifferrine irumigetint.
Equivslent Units and Priated Costs; Cost of Production Report: Entries Dover Chemical
Compary manufactures specialty chemicals by a senes of three processes, all matenals being
introduced in the Distilling Department. From the Distilling Department, the materials pass
through the Reaction and Filling departments, eiserging as finished chemicals. The balance in the
account Work in Procest-Filling was as follows on January 11 Work in Process-rilling
Department The following costs were charged to Work in Process-Filing daring January: Birct
materials transferred from Reaction Dutng Janiabry, 49,400 un ts of spesilty chemicals were
eampleted, work in Process-Filling Departiment on January 31 was 4,300 unith, 30% compieted.
Required: 1. BTepore a couf of production report for the f ing Departmient for lanuary, if an
amount is zerp, enter "o". If icoured, round your eoat per equivaient unit antivers to the nearent
cent! Dover Chemical Company Cost of Production Report- filling Departinent
1. Prepare a cost of production report for the Filling Department for Jamuary. If an amount is

2. zero, enter "0", If required, round vour cost per equvalent unit answers ta the nearest cent.
Costs Costs Direct Materials Comversion Total Cost per equivalent unit: Total costs for January
in Filling Department Total equivalent units Cost per equivalent unit Coots assigned to
production: 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: Inventery
in process, January 1 balance To complete inventocy in process, January 1 Cost of completed
January 1 work in process Started and completed in Jansary Fransferred to finished goods in
January Chedk My wurk
2. Journalize the eritries for (1) costs transferred fram leaction to filling and (2) the cost
tranuferred fram n inng to fiaished Gooda. if an amount box doee not require an entry, leave it
blank 3. Determine the increase or decrease in the coat per equivatent iunt from December to
Januacy far dicect matenals. and conversion costa. If required, round your answers to two
decintal places.
2. Jeumalize the entries for (1) cocts transfered from Reaction to Filling and (2) the coct
transferred lrom Filling to Finished Goods. If an amount box does not require an. entry, leave it
blank. 3. Determine the increase or decrease in the cost per squivalent anit from December to
lanuary for direct materials and conversion costs. II required, round your answers to two decimal
places. 4. Discuss the uses of the cost of productian peport and the resuits of part (3). The esat of
production report may be used a the bass for allocating pribict coals betweth and The report ean-
also be used to control sosts by holding each departmert head responsble for the un ts entering
prodaction and the coets incurred in the department. Any diffecences in unit product costs from
ane menth to anothec tach as those in part (3), ean be stud ed swrefullir and any signnicant
diflerences investigated.