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., 1,200 units, 80% completed:
	Direct materials (1,200 x $4.30)	$ 5,160
	Conversion (1,200 x 80% x $1.80)	1,728
		$ 6,888
From Cooking Department, 27,360 units		$120,384
Direct labor		32,357
Factory overhead		17,423

During April, 1,200 units in process on April 1 were completed, and of the 27,360 units entering the department, all were completed except 2,000 units that were 30% completed. Charges to Work in ProcessFilling for May were as follows:

From Cooking Department, 31,500 units	$144,900
Direct labor	41,520
Factory overhead	22,360

During May, the units in process at the beginning of the month were completed, and of the 31,500 units entering the department, all were completed except 1,600 units which were 40% completed.

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., 1,200 units, 80% completed		fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
30	Cooking Dept., 27,360 units at $4.40		fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
30	Direct labor		fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
30	Factory overhead		fill in the blank 13	fill in the blank 14	fill in the blank 15	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., 2,000 units, 30% completed		fill in the blank 21	fill in the blank 22	fill in the blank 23	fill in the blank 24

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

	Costs
Costs		Direct Materials				Conversion				Total
Costs per equivalent unit:
Total costs for April in Filling Department		$fill in the blank 43				$fill in the blank 44
Total equivalent units		fill in the blank 45				fill in the blank 46
Cost per equivalent unit (b)		$fill in the blank 47				$fill in the blank 48
Costs charged to production:
Inventory in process, April 1										$fill in the blank 49
Costs incurred in April										fill in the blank 50
Total costs accounted for by the Filling Department										$fill in the blank 51
Cost allocated to completed and partially completed units:
Inventory in process, April 1 balance (c)										$fill in the blank 52
To complete inventory in process, April 1 (c)		$fill in the blank 53				$fill in the blank 54				fill in the blank 55
Cost of completed April 1 work in process										$fill in the blank 56
Started and completed in April (c)		fill in the blank 57				fill in the blank 58				fill in the blank 59
Transferred to finished goods in April (c)										$fill in the blank 60
Inventory in process, April 30 (d)		fill in the blank 61				fill in the blank 62				fill in the blank 63
Total costs assigned by the Filling Department										$fill in the blank 64

ACCOUNT	Work in Process-Filling Department				ACCOUNT NO.
					Balance
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
May 1	Balance	65	66	67	68	69
31	Cooking Dept., 31,500 units at $4.6	70	71	72	73	74
31	Direct labor	75	76	77	78	79
31	Factory overhead	80	81	82	83	84
31	Finished goods	85	86	87	88	89
31	Bal., 1,600 units, 40% completed

Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, May 1	89
Received from Cooking Department	90
Total units accounted for by the Filling Department	91
Units to be assigned costs:
Inventory in process, May 1	92	93	94
Started and completed in May	95	96	97
Transferred to finished goods in May	98	99	100
Inventory in process, May 31	102	101	103
Total units to be assigned costs	104	105	106