Instructions Hearty Soup Co. uses a process cont system to record the cost 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-Filing on April 1 and debits to the account during April were as follows: $2.940 Bali 700 units, 30% completed Direct materials (700 * 54.20) Conversion (700*30%* 51.75) 368 $3,308 From Cooking Department. 7,000 units $32, 680 Direct labor 8,552 Factory overhead 5,902 During Apni, 700 units in process on Apeil 1 were completed, and of the 7.600 units entoring the department, al wero completed except 600 units that were 90%. completed. Charges to Work in Process-Filling for May were as follow From Cooking Department. 9,100 units $40.950 Direct labor 12,026 Instructons During Aprt, 700 units in process on April 1 were completed, and of the 7,000 unts entering the department, al were completed except 600 units that were 80% completed Charges to Work in Process Filling for May were as follow From Cooking Department, 9.100 unts $40,950 Direct labor 12,026 Factory overhead 5,710 During May, the unit in process at the beginning of the month were completed, and of the 9,100 units entering the department, as were completed excmpt 450 units that were 36% completed Required: 1. (a) Enter the balance as of April 1, in a four column account for Work in Process Filling Record me debits and the credits in the account for Apr (b) Construct a cost of production raport, and present computations for determining avalent units of production for materials and conversion costs Deregulertunt Il cost of goods shed differentiating between units started in the prior period and units started and finished in April w work in process inventory" Instructions Direct labor 12 026 Factory overhead 5,710 During May, the unita in process at the beginning of the month were completed, and of the 0.100 unts entering the department, wil were compinted except 450 units frat were 38% completed Required: (a) Enter the balance as of Apert, in a four-colum account for Work in Process FingRecord the detits and the credite in the account for April (b) Corutruct a cost of production report, and present computations for intermning mauvaients accuction for materials and conversion consectetur Il cost of poods finished, diferentiating between unis started in the prior period and units started and brished in April W work in process inventory an amount is zero, enter o" Round your cost per unit answers to the nearest cent and Nina answers to the nearoar dollar amount 2 (a) Provide the same nformation for May by recording the May transactions in the four column work in process account (1) Construct a cost of production report and present the May computations through w) sted in part 1/6) 3. Comment on the change in costs per equivalent unit for March through May for direct materials and conversion costs. CON Work in Process Filling Account in Enter the balance as of April, in a four column account for Work in Process Fuing Record the dubits and the credits in the account for April 210) Promide the same information for Muy by recording the May transactions in the town.com work in process account Score: 18/95 Work in Process-Filing Date Debat Credit Balance Batan 2 Apel Balance 1 50 Cooking Department 30 30 Direct labor Factory overhead Fished goods Balance $ 30 2 30 May 31 31 Cooking Department Direct labor Factory overhead 51 + Tiada Work in Process-Filling Score: 18/95 Date Item Debit Credit Balance Dr. Balance 2 Apt. 1 30 + 30 5 30 30 Balance Cooking Department Direct Labor Factory overhead Finished goods Balance Cooking Department Direct labor Factory overhead Finished goods 2 50 May 31 9 31 10 31 11 31 12 51 Balance Cost of Production Report-April Shaded ceito have fudback Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production Inventory in process. Apre Received from Cooking Department Total units secounted for by the Filing Department Units to be assigned costs Inventory process, April 1 (30% completed) Started and compluted in April Tranaterred to finished goods in Apni Inventory in process, April 30 (90% completed) Total units to be assigned costs Points 0/18 Cost of Production Report-May 2(b). Construct a cost of production report, and present computations for determining equivalent units of production for materials and conversion il costs per equivalent unir it cost of goods finished differentiating between units started in the prior period and units started and finished in April I work in process inventory. I an amount is zero, enter "o". Round your cost per unit answers to the nearest cont and final answers to the nearest dollar amount HEARTY SOUP CO. Cost of Production Report-Filling Department For the Month Ended May 31 Equivalent Units Whole Units Direct Materials UNITS Conversion Units charged to production: Inventory in process, May 1 Cost of Production Report-May HEARTY SOUP CO. Cost of Production Report-Filling Department For the Month Ended May 31 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production: Inventory in process, May 1 Received from Cooking Department Total units accounted for by the Filing Department Units to be assigned costs Inventory in process, May 1 (90% completed) Started and completed in May Transferred to finished goods in May Inventory in process, May 31 (35% completed) Cost of Production Report-May 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 (90% completed) Started and completed in May Transferred to finished goods in May Inventory in process, May 31 (35% completed) Total units to be assigned costs