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., 400 units, 70% completed: Direct materials (400 x $6.00) $ 2,400 Conversion (400 x 70% x $2.50) 700 $ 3,100 From Cooking Department, 9,120 units $55,632 Direct labor 14,906 Factory overhead 8,026 During April, 400 units in process on April 1 were completed, and of the 9,120 units entering the department, all were completed except 700 units that were 40% completed. Charges to Work in ProcessFilling for May were as follows: From Cooking Department, 10,500 units $66,150 Direct labor 18,460 Factory overhead 9,944 During May, the units in process at the beginning of the month were completed, and of the 10,500 units entering the department, all were completed except 500 units that were 20% completed. Required: 1. Enter the balance as of April 1 in a four-column account for Work in ProcessFilling. 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. ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 400 units, 70% completed fill in the blank 1 fill in the blank 2 fill in the blank 3 3,100 fill in the blank 4 30 Cooking Dept., 9,120 units at $6.10 fill in the blank 5 55,632 fill in the blank 6 fill in the blank 7 58,732 fill in the blank 8 30 Direct labor fill in the blank 9 14,906 fill in the blank 10 fill in the blank 11 73,638 fill in the blank 12 30 Factory overhead fill in the blank 13 8,026 fill in the blank 14 fill in the blank 15 81,664 fill in the blank 16 30 Finished goods fill in the blank 17 fill in the blank 18 fill in the blank 19 fill in the blank 20 30 Bal., 700 units, 40% completed fill in the blank 21 fill in the blank 22 fill in the blank 23 fill in the blank 24 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 fill in the blank 25 Received from Cooking Department fill in the blank 26 Total units accounted for by the Filling Department fill in the blank 27 Units to be assigned costs: Inventory in process, April 1 fill in the blank 28 fill in the blank 29 fill in the blank 30 Started and completed in April fill in the blank 31 fill in the blank 32 fill in the blank 33 Transferred to finished goods in April fill in the blank 34 fill in the blank 35 fill in the blank 36 Inventory in process, April 30 fill in the blank 37 fill in the blank 38 fill in the blank 39 Total units to be assigned costs fill in the blank 40 fill in the blank 41 fill in the blank 42