Dover Chemical Company manufactures specialty chemicals by a
series of three processes, all materials being introduced in the
Distilling Department. From the Distilling Department, the
materials pass through the Reaction and Filling 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
(3,400 units, 70% completed):
Direct materials (3,400 x $16.80)
$57,120
Conversion (3,400 x 70% x $10.90)
25,942
$83,062
The following costs were charged to Work...