Instructions Work in Process-Filling Account Cost of Production Report - April Cost of Production Report - MayFinal Question Instructions ty Soup Co. uses a process cost system to rec 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 filling process. The inventory of Work in Process-Filling on April 1 and debits to the account during April 2016 were as follows: Bal., 1,000 units, 30% completed: Direct materials (1,000 x $4.2) Conversion (1,000 30% $1.75) $4,200 525 $4,725 From Cooking Department, 7,500 units $32,250 Direct labor 8,542 Factory overhead 2,854 During April, 1,000 units in process on April 1 were completed, and of the 7,500 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, 9,700 units $43,650 Direct labor 12,046 Factory overhead 3,154 During May, the units in process at the beginning of the month were completed, and of the 9,700 units entering the department, all were completed except 400 units that were 35% completed