eBook Question Content Area 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 process at the beginning of the filling process. The inventory of Work in ProcessFilling on April 1 and debits to the account during April were as follows: Bal., 400 units, 80% completed: Direct materials (400 x $3.40) $ 1,360 Conversion (400 x 80% x $1.40) 448 $ 1,808 From Cooking Department, 9,680 units $33,880 Direct labor 9,038 Factory overhead 4,867 During April, 400 units in process on April 1 were completed, and of the 9,680 units entering the department, all were completed except 700 units that were 30% completed. Charges to Work in ProcessFilling for May were as follows: From Cooking Department, 11,100 units $41,070 Direct labor 11,740 Factory overhead 6,324 During May, the units in process at the beginning of the month were completed, and of the 11,100 units entering the department, all were completed except 500 units that were 40% completed.