Hearty Soup Co. uses aprocess cost systemto 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., 800 units, 30% completed:
Direct materials (800 $4.4)	$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, 2016, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.

(b)

Construct a cost of production report, and present computations for determining

i.	equivalent units of productionfor materials and conversion.
ii.	costs per equivalent unit.*
iii.	cost of goods finished, differentiating between units started in the prior period and units started and finished in April.*
iv.	work in process inventory.*
*	If an amount is zero, enter "0". Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount.