Equivalent Units and Related Costs; Cost of Production Report; Entries departments, emerging as finished chemicals. The balance in the account Work in Process-Filling was as follows on January 1: Work in Process-Filling Department (2.600 units. 30% completed): The following costs were charged to Work in Process-Filling during January: 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 the nearest cent. Dover Chemical Company Cost of Production Report-Filling Department For the Month Ended January 31 Units charged to production: Inventory in process, January 1 Received from Reaction Department Total units accounted for by the Filling Department Costs charged to production: Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned costs Costs Costs Cost per equivalent unit: Total costs for January in Filling Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Filling Department 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 Inventory in process, January 31 Total costs assigned by the Filling Department 4. Discuss the uses of the cost of production report and the results of part (3)..