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 Process-Filling on April 1 and debits to the account during April were as follows: Bal., 800 units, 30% completed: Direct materials (800 x $4.30) Conversion (800 x 30 % x $1.75) From Cooking Department, 7,800 units $3,440 420 $3,860 $34,320 Direct labor Factory overhead 8,562 6,387 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: From Cooking Department, 9,600 units Direct labor Factory overhead $44,160 12,042 6,878 During May, the units in process at the beginning of the month were completed, arid of the 9,600 units entering the department, all were completed except 300 units that were 35% completed. 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. ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance POST. REF. DEBIT CREDIT DEBIT CREDIT DATE ITEM May 31 Balance May 31 Cooking Dept., 9,600 units at $4.60 May 311 Direct labor May 31 Factory overhead May 31 Finished goods May 31 Bal., 300 units, 35% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent