=+1. Enter the balance as of February 1, 2010, in a four-column account for Work in Process—Filling. Record the debits and the credits in the account for February.

Construct a cost of production report, and present computations for determining (a)

equivalent units of production for materials and conversion,

(b) costs per equivalent unit,

(c) cost of goods finished, differentiating between units started in the prior period and units started and finished in February, and

(d) work in process inventory.