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., 800 units, 30% completed:
Direct materials (800 $4.40)	$3,520
Conversion (800 30% $1.75)	420
	$3,940
From Cooking Department, 7,700 units	$34,650
Direct labor	8,540
Factory overhead	4,580

During April, 800 units in process on April 1 were completed, and of the 7,700 units entering the department, all were completed except 600 units that were 90% completed.

Charges to Work in Process-Filling for May were as follows:

From Cooking Department, 9,500 units	$44,650
Direct labor	12,000
Factory overhead	4,916

During May, the units in process at the beginning of the month were completed, and of the 9,500 units entering the department, all were completed except 250 units that were 35% completed.

Required:

1.

(a)	Enter the balance as of April 1, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.

1(a).

Enter the balance as of April 1, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.

2(a).

Provide the same information for May by recording the May transactions in the four-column work in process account.

Score: 47/95

Work in Process-Filling

1	Date	Item	Debit	Credit	Balance Dr.	Balance Cr.
2	Apr. 1	Balance
3	30	Cooking Department
4	30	Direct labor
5	30	Factory overhead
6	30	Finished goods
7	30	Balance
8	May 31	Cooking Department
9	31	Direct labor
10	31	Factory overhead
11	31	Finished goods
12	31	Balance

please explain how you get goods finished.