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 fill in the blank 956df3041068fc2_1
71,050
Received from Reaction Department fill in the blank 956df3041068fc2_2
619,240
Total units accounted for by the Filling Department fill in the blank 956df3041068fc2_3
3,900
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, January 1 fill in the blank 956df3041068fc2_4
fill in the blank 956df3041068fc2_5
fill in the blank 956df3041068fc2_6
Started and completed in January fill in the blank 956df3041068fc2_7
fill in the blank 956df3041068fc2_8
fill in the blank 956df3041068fc2_9
Transferred to finished goods in January fill in the blank 956df3041068fc2_10
fill in the blank 956df3041068fc2_11
fill in the blank 956df3041068fc2_12
Inventory in process, January 31 fill in the blank 956df3041068fc2_13
fill in the blank 956df3041068fc2_14
fill in the blank 956df3041068fc2_15
Total units to be assigned costs fill in the blank 956df3041068fc2_16
fill in the blank 956df3041068fc2_17
fill in the blank 956df3041068fc2_18
Cost Information
Cost per equivalent unit:
Direct Materials Conversion
Total costs for January in Filling Department $fill in the blank 956df3041068fc2_19
$fill in the blank 956df3041068fc2_20
Total equivalent units fill in the blank 956df3041068fc2_21
fill in the blank 956df3041068fc2_22
Cost per equivalent unit $fill in the blank 956df3041068fc2_23
$fill in the blank 956df3041068fc2_24
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, January 1 $fill in the blank 956df3041068fc2_25
Costs incurred in January fill in the blank 956df3041068fc2_26
Total costs accounted for by the Filling Department $fill in the blank 956df3041068fc2_27
Costs allocated to completed and partially completed units:
Inventory in process, January 1 balance $fill in the blank 956df3041068fc2_28
To complete inventory in process, January 1 $fill in the blank 956df3041068fc2_29
fill in the blank 956df3041068fc2_30
Cost of completed January 1 work in process $fill in the blank 956df3041068fc2_31
Started and completed in January $fill in the blank 956df3041068fc2_32
fill in the blank 956df3041068fc2_33
fill in the blank 956df3041068fc2_34
Transferred to finished goods in January $fill in the blank 956df3041068fc2_35
Inventory in process, January 31 fill in the blank 956df3041068fc2_36
fill in the blank 956df3041068fc2_37
fill in the blank 956df3041068fc2_38
Total costs assigned by the Filling Department $fill in the blank 956df3041068fc2_39
Question Content Area
2. Journalize the entries for (1) costs transferred from Reaction to Filling and (2) the cost transferred from Filling to Finished Goods. If an amount box does not require an entry, leave it blank.

(1)
- Select -
- Select -

- Select -
- Select -
(2)
- Select -
- Select -

- Select -
- Select -
Question Content Area
3. Determine the increase or decrease in the cost per equivalent unit from December to January for direct materials and conversion costs. If required, round your answers to two decimal places.

Increase or Decrease Amount
Change in direct materials cost per equivalent unit
$fill in the blank 0a0d76f6dfd5fc9_2
Change in conversion cost per equivalent unit
$fill in the blank 0a0d76f6dfd5fc9_4
4. Discuss the uses of the cost of production report and the results of part (3).

The cost of production report may be used as the basis for allocating product costs between
and
. The report can also be used to control costs by holding each department head responsible for the units entering production and the costs incurred in the department. Any differences in unit product costs from one month to another, such as those in part (3), can be studied carefully and any significant differences investigated.