Hearty Soup Co. uses a process cost system to record the costs of processing soup, which requires the cooking and filing processes. Materials are entered from the cooking process at the beginning of the filling process. The inventory of Work in Process-Filling on Apr 1 and debits to the account during April were as follows: Bal, 800 units, 30% completed Direct materials (800-$4.30) $3,440 Conversion (800 30% $1.75) 420 $3,860 From Cooking Department, 7.800 units $34,320 Direct latior 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 00% completed Charges to Work in Process Filing for May were as follows: From Cooking Department, 9,000 units $44,160 Direct labor Factory overhead 12.042 6.875