The balance in the account Work in Process-Filling was as follows on December 1, 2012: Work in Process-Filling Department (4,800 units, 30% completed): Direct materials (4,800 x $11.60) $55,680 Conversion (4,800 x 30% x $7.50) 10,800 $66,480 The following costs were charged to Work in Process-Filling during December: Direct materials transferred from Reaction Department: 61,900 units at $11.40 a unit $705,660 Direct labor 249,060 Factory overhead 239,298 During December, 61,400 units of specialty chemicals were completed. Work in Process-Filling Department on December 31 was 5,300 units, 50% completed. Instructions:

1. Prepare a cost of production report for the Filling Department for December. If an amount is zero, enter "0". If required, round your cost per equivalent unit answers to two decimal places. Wilmington Chemical Company Cost of Production Report-Filling Department For the Month Ended December 31, 2012 Unit Information Units charged to production: Inventory in process, December 1 Received from Reaction Department Total units accounted for by the Filling Department Units to be assigned cost: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total units to be assigned cost Cost Information Costs per equivalent unit:

Direct Materials Conversion Total costs for December in Filling Department $ $ Total equivalent units Cost per equivalent unit $ $ Costs charged to production: Direct Materials Conversion Total Inventory in process, December 1 $ Costs incurred in December Total costs accounted for by the Filling Department $ Cost allocated to completed and partially completed units: Inventory in process, December 1 balance $ To complete inventory in process, December 1 $ Cost of completed December 1 work in process $ Started and completed in December $ Transferred to finished goods in December $ Inventory in process, December 31 Total costs assigned by the Filling Department $ Hide

2. Journalize the entries for costs transferred from Reaction to Filling and the cost transferred from Filling to Finished Goods. 3. Determine the increase or decrease in the cost per equivalent unit from November to December 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: $ Change in conversion cost per equivalent unit: $ 4. Discuss the uses of the cost of production report and the results of part (3).