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, 70% completed: Direct materials (600 x $4.80) Conversion (600 x 70% x $2.00) $ 2,880 From Cooking Department, 13,440 units Direct labor Factory overhead 840 $3,720 $65,856 17,363 9,349 During April, 600 units in process on April 1 were completed, and of the 13,440 units entering the department, all were completed except 1,500 units that were 40% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 15,500 units Direct labor Factory overhead $79,050 22,540 12,132 During May, the units in process at the beginning of the month were completed, and of the 15,500 units entering the department, all were completed except 800 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 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.