accounting-Answers are entered in the cells with gray backgrounds.

by | Aug 20, 2025 | Business

Problem 20-3B Title_Info
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1. DOVER
CHEMICAL COMPANY
Cost of
Production Report – Filling Department
For the
Month Ended January 31, 2014
UNITS
Equivalent Units
Whole Units Direct Materials Conversion
Units charged to
production:
Inventory in process,
January 1
Received from Reaction
Department
Total units accounted for
by the Filling Department
Units to be assigned
cost:
Inventory in process,
January 1 (		 complete)
Started and completed in
January
Transferred to finished
goods in January
Inventory in process,
January 31 (		 complete)
Total units to be
assigned cost
COSTS
Costs
Direct Materials Conversion Total
Costs 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
Costs allocated to completed and partially completed units:
Inventory in process,
January 1
To complete inventory in
process, January 1
Cost of completed
January 1 work in process
Started and completed in
January
Transferred to Molding
Department in January
Inventory in process,
January 31
Total costs assigned by
the Filling Department
2.
3.
Direct Materials Conversion
Cost per equivalent unit:
From current period
From beginning inventory
Increase (decrease)
4.
[Key essay answer here]

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