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I do not understand how you determine finished goods and am stuck.

Work in Process Account Data for Two Months; Cost of Production Reports filling process. The inventory of Work in Process-Filling on April 1 and debits to the account during April were as follows: Charges to Work in Process-Filling for May were as follows: 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. 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. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. listed in part (1). If an amount box does not require an entry, leave it blank. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{2}{*}{ Costs } & \multicolumn{3}{|c|}{ Costs } \\ \hline & Direct Materials & Conversion & Total \\ \hline \multicolumn{4}{|l|}{ Costs per equivalent unit: } \\ \hline Total costs for April in Filling Department & $ & $ & \\ \hline \multicolumn{4}{|l|}{ Total equivalent units } \\ \hline Cost per equivalent unit (b) & $ & $ & \\ \hline \multicolumn{4}{|l|}{ Costs charged to production: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, April 1} \\ \hline \multicolumn{4}{|l|}{ Costs incurred in April } \\ \hline \multicolumn{4}{|l|}{ Total costs accounted for by the Filling Department } \\ \hline \multicolumn{4}{|l|}{ Cost allocated to completed and partially completed units: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, April 1 balance (c) } \\ \hline \multicolumn{4}{|l|}{ To complete inventory in process, April 1 (c) } \\ \hline \multicolumn{4}{|l|}{ Cost of completed April 1 work in process } \\ \hline \multicolumn{4}{|l|}{ Started and completed in April (c) } \\ \hline \multicolumn{4}{|l|}{ Transferred to finished goods in April (c) } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, April 30 (d) } \\ \hline Total costs assigned by the Filling Department & & & \\ \hline \end{tabular} Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 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