for direct uses of the Ul pl production OBJ. 1, 2, 3, 4 A. Discuss the of PR 20-4A work in process account data for two months; cost soup. which Hearty Soup uses a process system to record the costs of ing on requires the cooking and filling processes. Materials are entered from the cooking ing the the filling The inventory in April 1 and debits to the account during April as follows: Bal, 800 units, 30% completed: 3,440 Direct materials (800 x $4.30) Conversion (800x30% x $1.75) 3,860 From Cooking Department, 7,800 units $34,320 8,562 Direct labor 6,387 Factory overhead of the 7,800 units During April, 800 units in process on April 1 were completed, and 90% completed. entering the department, all were completed except 550 units that were Charges to Work in for May were as follows: From Cooking Department, 9,600 units $44,160 12,042 Direct labor 6,878 Factory overhead 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 Instructions 1. Enter the balance as of April 1, 2016, in a four-column account for Work in Process- Filling. Record the debits and the credits in the account for April. Construct cos of production report, and t a ot production for materials computations for determining (a) equivalent u and conversion, (b) costs per equivalent unit, (c) cost of