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, 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 labor8,562

Factory overhead6,387

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 90% completed.

Charges to Work in ProcessFilling for May were as follows:

From Cooking Department, 9,600 units$44,160

Direct labor12,042

Factory overhead6,878

During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were completed except 300 units that were 35% completed.

Required:

1. Enter the balance as of April 1, in a four-column account for Work in ProcessFilling. 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.

Required: 1. Enter the balance as of April, in a four-column account for Work in Process --Filing, Record the debts and the credits in the account for Ron Construct a cost of production report, and present computations for determining (a) cuivalent units of production for materials and conversion. ) costs per equivalent unit, (c) cost of goods finished, differentiating between units started in the price period and units started and finished in April, and (6) work in process inventory. Iran amount box does not require an entry leave a blank. ACCOUNT Work in Process-Filing Department ACCOUNT NO. BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT Apr. 1 Apr 30 Apr. 30 Apr 30 Apr 30 Apr 30 Bal, 800 unts, 30% completed Cooking Dept. 7.000 units at $4.40 Direct labor Factory overhead Finished goods Bal, sunts, 90% completed an amount is zero, enter in eo. Round cat per unitawers to the west cent Direct Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Units Conversion Materials (a) (a) uits charged to production Inventory in process, and 1 Received from Cooking Department Total units accounted for by writing Department Units to be assigned costs Inventory in process, Art an amount is zero, enter in a zero "O". Round cost per unit answers to the nearest cent Units Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Direct Conversion Materials (a) Units charged to production Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filing Department Units to be assigned costs Inventory in process, April Started and completed in for Transferred to the goods in A Inventory in process, Aart 30 Total units to end Costa Direct Materials Conversion Total Costs Cost per unit Total costs for Art in Filing Department Tot cilent units Cost per equivalent with costs assigned to production Inventory in process, Ant Costs incurred in for Costs Costs Direct Materials Conversion Total Cost per cuivalent unit: Total costs for Agri Filing Department Total equivalent units Cost per equivalent unit (b) Costs assigned to production Inventory in process, April Costs incurred in April Total costs accounted for by the Futing Department Costs allocated to completed and partially completed units! Inventory in process, April 1 balance (e) To complete inventory in process, April 1 (c) Cost of completed April 1 work in process Started and completed in Aene) Transferred to wished goods in April Inventory in process, April 30 (a) Total costs aged by the Department 2. Provide the same information for Huy boy recording the May transaction in the four column work in prom nocoum. Contracte cont of production report, and present the May comprador to through) ted in port (1) amount box does not require an entry leave it ACCOUNT Work in Process Filling Department ACCOUNT NO Balance DEBIT CREDIT DATE ITEM POST. REF DEBIT CREDIT May 31 Balance Cooking Deol. 9,600 unitat 4.60 38 0 May 31 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 prment the May computation (a through dy listed in part (1) amount box does not require an entry, leave blank. ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DEBIT CREDIT DATE POST. REF. DEBIT CREDIT May 31 May 31 May 31 May 31 May 31 May 31 ITEM Balance Cooking Dept., 9.600 units at $4.60 Direct labor Factory overhead Finished gode Bal., 200 units, 35% completed If an amount is reto, enter in are. Round cost per unitswers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Wiele Units Equivalent Units Direct Conversion Units Materials (al units charged to production Inventory in proces, May 1 Received from Cooking Department Total units accounted by the iting Department units to be signed cost Inventory in proces, May 1 Started and completed in May Transferred to finished goods in May 88 Surted and completed in May Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs Costs Conversion Direct Materials Total Costs Cost per equivalent unit: Total costs for May in Filing Department Total equivalent units Cost per equivalent unt (h) costs assigned to production Inventory in process, May ! Costs incurred in May Total costs accounted for by the ting Department Costs stocated to completed and partially completed units Inventory in groot, May 1 (e) To complete inventory in process, May 1 (0 Cast of completed Hwy i win process Started and completed in Mayte Transferred to finished goods in May Inventory in proces, May 31 Total costs assigned by the Pring Department from March to May. These changes 3. The cost per unit for direct materials from March to May. The cost per cuivalent unit for conversion costa Investigated for the underlying causes, and any necessary corrective actions should be taken