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., 800 units, 70% completed:
	Direct materials (800 x $ 4.30)	$ 3,440
	Conversion (800 x 70% x $1.80)	1,008
		$ 4,448
From Cooking Department, 18,560 units		$81,664
Direct labor		21,588
Factory overhead		11,624

During April, 800 units in process on April 1 were completed, and of the 18,560 units entering the department, all were completed except 2,200 units that were 40% completed. Charges to Work in ProcessFilling for May were as follows:

From Cooking Department, 21,300 units	$97,980
Direct labor	28,370
Factory overhead	15,270

During May, the units in process at the beginning of the month were completed, and of the 21,300 units entering the department, all were completed except 1,000 units that were 20% completed.

Required:

1. Enter the balance as of April 1, in a four-column account for Work in Process Filling. Record the debits and the 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) costs per equivalent unit, (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. If an amount box does not require an entry, leave it blank.

ACCOUNT	Work in Process-Filling Department				ACCOUNT NO.
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
Apr. 1	Bal., 800 units, 70% completed
Apr. 30	Cooking Dept., 18,560 units at $4.40
Apr. 30	Direct labor
Apr. 30	Factory overhead
Apr. 30	Finished goods
Apr. 30	Bal., 2,200 units, 40% completed

If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.

Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
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

	Costs
Costs		Direct Materials				Conversion				Total Costs
Costs per equivalent unit:
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										$

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
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
May 1	Balance
May 31	Cooking Dept., 21,300 units at $4.6
May 31	Direct labor
May 31	Factory overhead
May 31	Finished goods
May 31	Bal., 1,000 units, 20% completed

If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.

Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
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

	Costs
Costs		Direct Materials				Conversion				Total 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										$

3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken.