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 2016 were as follows:

Bal., 700 units, 30% completed:
Direct materials (700 $4.2)	$2,940
Conversion (700 30% $1.75)	368
	$3,308
From Cooking Department, 7,500 units	$32,250
Direct labor	8,560
Factory overhead	2,542

During April, 700 units in process on April 1 were completed, and of the 7,500 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, 9,300 units	$41,850
Direct labor	12,032
Factory overhead	2,477

During May, the units in process at the beginning of the month were completed, and of the 9,300 units entering the department, all were completed except 450 units that were 35% completed.

NEED: Cost Production Report for May??????