If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 1. Enter the balance as of April 1 in a four-column account for Work in Process-Filling. Record the debits and cred its 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 aroount box does not require an entry, leave it biank. Round cost per unit answers to the nearest cent. 2. Provide the same information for May by recording the May transactions in the four-column work in process account, Construct a cost of production report and present the May computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an amount box does not recuire an entry, leave it blank, Round cost per uait answers to the nearest cent. 3. The cost per equivalent unit for direct materials increased from March to May. The cost per equivalent unit for conversion costs increased fro Work in Process Account Data for Two Months; Cost of Production Reports 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 fwing process. The inventory of Work in Procoss-Fating on April 1 and debits to the account during Aprid were as follows: During April, 400 units in process on April 1 wece completed, and of the 9,160 units entering the department, all were completed except 800 units that were 20% completed. Charges to Work in Process-Filling for May were as follows: During May, the units in process at the beginning of the month were completed, and of the 10,500 units entering the department, all were completed except s00 units that were 00% completed. Required: 1. Enter the balance as of April 1 in a four-column account for Work in Process-Filling. Pecord the debits and credits in the sccount for Aprit. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion; (D) cast per equvalent un/; (C) cost of goods finished, differentiating between units started in the proe periad and units started and finished in Apral; and (d) work in process inventory. If an amount box does. not require an entry loave it blank