Hearty Soup Cousas a process cost system to record the costs of processing soup, which requires the cooking and filing processes. Materials are entered from the cooking process at the beginning were as follows: Bel, 1.200 units. 40% completed Duect materials (1,200 x $7.40) Conversion (1.200 40% $3.10) $8,880 1,488 10,36 From Cooking Department, 25.920 units Direct labor Factory overhead $216,900 59.654 32.122 During April 1,200 units in process on Apr 1 were completed, and of the 28.920 units entering the department, all ware completed except 3.200 units that were 70% completed. Charges to Work in Process-Filling for May were as follows From Cooking Department. 33,300 units Direct labor Factory overhead $256,410 73.140 39.390 During May, the units in process at the beginning of the month were completed, and of the 33,300 units entering the department, all were completed except 1.600 units that were 90% completed. 1. 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. equivalent unit; (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in April; and ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE POST. REF. DEBIT CREDIT DEBIT DATE ITEM Apr. 1 Bal.. 1,200 units, 40% completed 30 Cooking Dept., 28.920 units at $7.50 30 Direct labor 30 Factory overhead 30 Finished goods 30 Bal., 3,200 units, 70% completed CREDIT Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Units Units charged to production: Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, April 1 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 Total units to be assigned costs Whole Units Equivalent Units Direct Conversion Materials (a) (a) Costs Costs per equivalent unit: Total costs for April in Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process, April 1 Costs incurred in April Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process. April 1 balance (c) To complete inventory in process, April 1 (c) Cost of completed April 1 work in process Started and completed in April (c) Transferred to finished goods in April (c) Inventory in process, April 30 (d) Total costs assigned by the Filling Department Costs Direct Materials Conversion Total 2. Provide the same information for May by recording the May transactions in the four-column work in process account. Construct a cost of pri ACCOUNT DATE Work in Process-Filling Department ITEM May 11 Balance 31 Cooking Dept., 33,300 units at $7.7 31 Direct labor 31 Factory overhead 31 Finished goods 31 Bal., 1,600 units, 90% completed ACCOUNT NO. Balance CREDIT POST. REF. DEBIT CREDIT DEBIT If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Units Units charged to production: Inventory in process, May 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, May 1 Started and completed in May Transferred to finished goods in May Inventory in process. May 31 Total units to be assigned costs Whole Units Equivalent Units Direct Conversion Materials (a) (a) Costs per equivalent unit: Costs Total costs for May in Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process, May 1 balance (c) To complete inventory in process, May 1 (c) Cost of completed May 1 work in process Started and completed in May (c) Transferred to finished goods in May (c) Inventory in process. May 31 (d) Total costs assigned by the Filling Department Costs Direct Materials Conversion Total B