Legacy Pro black & white processing chemicals have been developed with the same or similar formulations as Kodak chemicals for less! L110 is a high energy and economical B&W Film developer and equivalent results as Kodak HC110. Use exactly as Kodak HC-110. The most popular dilution is Dilution B which can be obtained by using 1 part of L110 concentrate to 31 parts of water in order to make a working strength solution. Note that L110 does not have the same yellow color or viscosity as Kodak HC110.