as follows:

During April, $800$ units in process on April $1$ were completed, and of the $7,800$ units entering the department, all were completed except $550$ units that were $90\%$ completed.

Charges to Work in Process$-$Filling for May were as follows:

During May, the units in process at the beginning of the month were completed, and of the $9,600$ units entering the department, all were completed except $300$ units that were $35\%$ completed.

Required:

$($a$)$ Enter the balance as of April $1$ in a four$-$column account for Work in Process$-$Filling. Record the debits and credits in the account for April.

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

i$.$ equivalent units of production for materials and conversion.

ii$.$ cost per equivalent unit: $*$

iii. cost of goods finished, differentiating between units started in the prior period and units started and finished in April. $*$

iv$.$ work in process inventory.

If an amount is zero, enter $"0".$ Round your cost per unit answers to the nearest cent.

$($a$)$ Provide the same information for May by recording the May transactions in the four$-$column work in process account.

$($b$)$ Construct a cost of production report and present the May computations $($i through iv$)$ listed in part $1($b$).$

Comment on the change in costs per equivalent unit for March through May for direct materials and conversion costs.Work in Process$-$Filling Account

$1($a$).$ Enter the balance as of April $1$ in a four$-$column account for Work in Process$-$Filling. Record the debits and the credits in the account for April.

$2($a$).$ Provide the same information for May by recording the May transactions in the four$-$column work in process account.

$\backslash$table$[[$Work in Process$-$Filling$],[1,$Date,Item,Debit,Credit,Balance Dr$.,$Balance $Cr.],[2,$A$.1,$Balance,,,,$],[3,30,$Cooking Department,,,,$],[4,30,$Direct labor,,,,$],[5,30,$Factory overhead,,,,$],[6,30,$Finished goods,,,,$],[7,30,$Balance,,,,$],[8,$May $31,$Cooking Department,,,,$],[9,31,$Direct labor,,,,$],[10,31,$Factory overhead,,,,$],[11,31,$Finished goods,,,,$],[12,31,$Balance,,,,$]]$

Cost of Production Report $-$ April

$1($b$).$ Construct a cost of production report and present computations for determining

i$.$ equivalent units of production for materials and conversion.

ii$.$ cost per equivalent unit. $*$

iii. cost of goods finished, differentiating between units started in the prior period and units started and finished in April. $*$

iv$.$ work in process inventory. $*$

$*$If an amount is zero, enter $"0".$ Round your cost per unit answers to the nearest cent.

HEARTY SOUP CO$.$