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 bes were as follows Bal. 1,200 units, 40% completed: Direct materials (1.200 x $7.40) Conversion (1.200 x 40% x $3.10) $8,880 1.488 13 From Cooking Department, 28,920 units Direct labor Factory overhead $10,368 $216.900 59.654 32,122 During April. 1.200 units in process on April 1 were completed, and of the 28,920 units entering the department, all were completed except 3,200 units that were 70% completed. Charges to Work in Process-Filling for May were as follows; From Cooking Department. 33,300 units Direct labor Factory overhead $256,410 73,140 39.390 During May, the units in process at the beginning of the month were completed, and of the 23.300 units entering the department, all were completed except 1.600 units that were 50% complet ACCOUNT Work in Process-Filling Department K Apr. 1 DATE Bal., 1,200 units, 40% completed ITEM 30 Cooking Dept., 28.920 units at $7.50 30 Direct labor 30 Factory overhead 30 Finished goods 30 Bal., 3,200 units, 70% completed ACCOUNT NO. POST. REF. DEBIT CREDIT DEBIT BALANCE CREDIT Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Units Units charged to production: Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, April 1 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 Total units to be assigned costs Whole Units Equivalent Units Direct Conversion Materials (a) (a) Costs Costs per equivalent uniti Total costs for April in Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process. April 1 Costs incurred in April Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process, April 1 balance (c) To complete inventory in process. April 1 (c) Cost of completed April 1 work in process Started and completed in April (c) Transferred to finished goods in April (c) Inventory in process, April 30 (d) Total costs assigned by the Filling Department Costs Direct Materials Conversion Total ACCOUNT Work in Process-Filling Department DATE ITEM May 1 Balance 31 Cooking Dept., 33,300 units at $7.7 31 Direct labor 31 Factory overhead 31 Finished goods 31 Bal.. 1,600 units, 90% completed ACCOUNT NO. Balance POST. REF. DEBIT CREDIT DEBIT CREDIT Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Units Units charged to production: Inventory in process, May 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, May 1 Started and completed in May Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs Whole Units Equivalent Units Direct Conversion Materials (a) (a) Costs Costs per equivalent unit: Total costs for May in Filling Department Total equivalent units 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 Filling Department Costs Direct Materials Conversion Total