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1.
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
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:
Total costs assigned by the Filling Department
2.
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Cost of Production Report – Filling Department
For the Month Ended January 31