During May, the units in process at the beginning of the month were completed, and of the 20,200 units entering the department, all were completed except 1,000 units that were 80% completed. Required: 1. 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. Construct a cost of production report and present computations for determining (a) equivalent units of production for materiais 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. If an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent. Work in Process Account Data for Two Months; Cost of Production Reports Hearty Soup Co. uses a process cort system to record the costs of processing soup, which requires the cooking and filling processes. Materials are entered from the cooking process at the beginning of the filling process. The inventory of Work in Process-Filling on April 1 and debits to the account during April were as follows: During Aprit, 800 units in process on April 1 were completed, and of the 17,600 units entering the department, all were completed except 2,100 units that were 20% completed. Charges to Work in Process-Filling for May were as follows: 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 (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an omount is zero, enter in a zero 0, Round cost per unit answers to the nearest cont. Cost per equivalent unit (b) Costs charged to production: 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 (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 (d) Total costs assigned by the Fllling Department 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken. if an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent