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Work in Process Account Data for Two Months: Cost of Production Reports Hearty Soup Co. uses a process cost system to record the costs of processing soup, which requires the cooking and filling processes. Materials are entered from the cooking proces at the beginning of the filling process. The inventory of Work in Processing on April 1 and debits to the account during April were as follows: Bal., 600 units, 20% completed: Direct materials (600 x 53.10) $ 1,860 Conversion (600 x 20% X 51:30) 156 $2,016 From Cooking Department, 13,680 units $43.776 Direct labor 12,522 Factory overhead 6,742 During April, 600 units in process on April 1 were completed, and of the 13,600 units entering the department, all were completed except 1,000 units that were 60% completed Charoes to Work in Processing for May were as follows: From Cooking Department 15,700 55,380 Direct labor 15,020 Tactory overhead 8,410 During May, the units in process at the beginning of the month were completed, and of the 15,700 units entering the department, all were completed except 800 units that were 90% completed Recured 90% completed Required: 1. Enter the balance as of April in a four-column account for Work in Process-Filling. Record the debits and credits in the account for April. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion; (b) cost per equivalent unit; (c) cost of goods finished differentiating between units started in the prior period and units started and finished in April, and (d) work in process inventory. If an amount box does not require an entry, leave it blank ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE ITEM DATE POST. REF. DEBIT CREDIT DEB CREDIT | Ape 1 Bol, 600 units, 20% completed Cooking Dept, 13.680 units at 53.20 30 30 Direct labor 30 Factory othead 30 The goods bul, 1.000 units, 0 completed 30 In amount box does not require an entry leven Round cost per unit answers to the nearest cent. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Direct Units Conversion (a) Materials (a) Units charged to production Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs Inventory in process, April 1 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 Total units be assigned costs Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for Apolin Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process, April 1 Costs incurred in April Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units Inventory in process, Apni 1 balance (c) To complete inventory in process, April 1 (c) Cost of completed April 1 work in process Started and completed in April (c) Transferred to finished goods in April (c) Inventory in process, Apnt 30 (d) Total costs actioned by the Filio Decartment eBook Total costs assigned by the Filing Department 2. Provide the same information for May by recording the May transactions in the four column work in process account. Construct a cost of production report and present the May computations ( through d) listed in part (1). If an amount box does not require an entry, leave it blanki ACCOUNT NO. ACCOUNT Work in Process Filling Department Balance POST. REF. DEBIT CREDIT DERIT CREDIT ITEM DATE MONI Balance 31 11 Cooking Dept. 15,700 units at 3.4 Direct lation Factory overhead 31 Tinished goods Ba 800 units, 90% completed Iran amount box does not require an entry, leave it blank Round cost per unit answers to the nearest cent. Hearty Soup Co. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Units Equivalent Units Direct Units Conversion Materials (a) (a) Units charged to productions Inventory in process, May 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, May 1 Started and completed in May Transferred to finished goods in May Triventory in process, May 31 Total units to be assigned costs Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for May in Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to productions Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process, May 1 balance () To complete inventory in process, May 1 (c) Cost of completed May 1 work in process 1 Started and completed in May (c) Transferred to finished goods in May (c) Inventory in process, May 31 (d) eBook TOOL COSTO Mying Department Total equivalent units Cost per equivalent unit (b) Costs charged to production Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Filing Department Cost allocated to completed and partially completed units Inventory in process, May 1 balance (c) To complete inventory in process, May 1 (c) Cost of completed May 1 work in process Started and completed in May (c) Transferred to finished goods in May (c) Inventory in process, May 31 (1) Total costs and try the filling Department 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs to May. These change be investigated for the underlying causes, and any necessary corrective actions should be taken from Mardi Drevious