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 x $4.30) $3.440 Conversion (800 x 30% * $1.75) 420 83.860 From Cooking Department, 7,400 units $32,580 Direct labor 8,528 Factory overhead 4.112 During April, 800 units in process on April 1 were completed, and of the 7,400 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, 9,800 units 544,160 Direct labor 12.008 Factory overhead 5,088 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 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 credits in the account for April (b) Construct a cost of production report and present computations for determining i equivalent units of production for materials and conversion ii. cost per equivalent unit ii. cost of goods finished, differentiating between units started in the prior period and units started and finished in April iv. work in process inventory * *f an amount is zero, enter"0. Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount. 2. (a) Provide the same information for May by recording the May transactions in the four-column work in process account (b) Construct a cost of production report and present the liay computations (i through iv) listed in part 1b). 3. Comment on the change in costs per equivalent unit for March through May for direct materials and conversion costs 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 x $4.30) $3.440 Conversion (800 x 30% * $1.75) 420 83.860 From Cooking Department, 7,400 units $32,580 Direct labor 8,528 Factory overhead 4.112 During April, 800 units in process on April 1 were completed, and of the 7,400 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, 9,800 units 544,160 Direct labor 12.008 Factory overhead 5,088 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 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 credits in the account for April (b) Construct a cost of production report and present computations for determining i equivalent units of production for materials and conversion ii. cost per equivalent unit ii. cost of goods finished, differentiating between units started in the prior period and units started and finished in April iv. work in process inventory * *f an amount is zero, enter"0. Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount. 2. (a) Provide the same information for May by recording the May transactions in the four-column work in process account (b) Construct a cost of production report and present the liay computations (i through iv) listed in part 1b). 3. Comment on the change in costs per equivalent unit for March through May for direct materials and conversion costs