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., 600 units, 20% completed: Direct materials (600 x $4.60) Conversion (600 x 20% x $1.90) From Cooking Department, 13,560 units $ 2,760 228 $2,988 $63,732 Direct labor Factory overhead 17,628 9,492 During April, 600 units in process on April 1 were completed, and of the 13,560 units entering the department, all were completed except 1,200 units that were 60% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 15,600 units Direct labor Factory overhead $76,440 21,840 11,760 During May, the units in process at the beginning of the month were completed, and of the 15,600 units entering the department, all were completed except 800 units that were 90% completed. Required: 1. Enter the balance as of April 1 in a four-column account for Work in Process-Filling. 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 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.