Instructions Work in Process-Filling Account Cost of Production Report-April Cost of Production Report-May Instructions Hearty Soup Co uses a process.costsystem 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-Filing on April 1 and debits to the account during April were as follows a 800 units, 30% completed Drect materials (000 $4.30) $3,440 Conversion (800-30% $175) 420 $3,860 From Cocking Department, 7,800 units $34,320 Drect labor Factory overhead 8,502 6,387