Hearty Soup Co, uses a process cost system to record the costs of processing soup, which requires the cooking and filling processies. Materials are entered from the cooking process at the beginning of the filing process. The inventory of Work in Process-Filing on Aprit 1 and debics to the account during Apell were as foliows: During Apri, 1,000 units in process on Apri 1 were completed, and of the 23,700 units entering the department, all were completed except 1,700 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 27,300 units entering the department, all were completed except 1,300 units that were 60% completed. Required: 1. Enter the balance as of April 1 in a four-column aceount for Work in Process-Filing. 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 unity (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, tf an amount box does not require an entry, leave it blank. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 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 amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 3. The cost per equivalent unit ror airect maternas: from March to May, These changes be irvetigated for their undertying causes, and ary necessary corrective actions should be taken