=+942 Chapter 20 Process Cost Systems Hearty Soup Co. uses a process cost system to record the costs of processing soup, which requires a series of three processes. Materials are entered at the beginning of the Filling process. The inventory of Work in Process—Filling on February 1 and debits to the account during February 2010 were as follows:

Bal., 3,200 units, 30% completed:

Direct materials (3,200  $4.50) $14,400 Conversion (3,200  30%  $2.00) 1,920 _______ _______

$16,320 _______ From Cooking Department, 65,900 units $303,140 Direct labor 87,450 Factory overhead 61,908 During February, 3,200 units in process on February 1 were completed, and of the 65,900 units entering the department, all were completed except 2,500 units that were 90% completed.