Please answer all components of the question.

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 ning processes Materials are entered from the cooking process at the beginning of the ning process. The inventory of work in Process --Filling on April 1 and debts to the account during April were as follows Baly 1,200 units, 30% completed: Direct materials (1,200 x 56.70) $ 8,040 1,008 Conversion (1.200 x 30% x 52.80) $ 9,048 $198,288 From Cooking Department, 29,160 units 55,890 Direct labor 30,095 Factory overhead During April, 1,200 units in process on April 1 were completed, and of the 29,160 units entering the department, all were completed except 3,500 units that were 90% completed. Charges to Work in Process-Filling for May were as follows: $234,500 From Cooking Department, 33,500 units 64,760 Direct labor 34,870 Factory overhead During May, the units in process at the beginning of the month were completed, and of the 33,500 units entering the department, all were completed except 1,600 units that were 60% completed. Required: 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 nccount for April. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion (6) cost per equivalent (6) cost of goods finished differentiating between units started in the prior period and unite started and finished in April and () work in proces entory # an amount box does not require an entry, Inave it blank. ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT |Apr Bal., 1,200 units, 30% completed 9,048 30 Cooling Dept., 29,160 units at $6.80 198,288 207,336 55,890 263,226 30 Direct labor 293,321 30,095 Factory overhead 30 30 Finished goods 30 Bali 3,500 units, 90% completed If an amount is zero, enter in a zero "O". Round cost per unit answers to the nearest cent. I an amount is zero, enter in a zero O'Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Direct Units Conversion Materials (a) (a) 1,200 29,160 30,360 Units charged to production: Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, April 1 Started and completed in April Transferred to finished goods in April 1,200 Inventory in process, April 30 Total units to be assigned costs CO Costs Direct Materials Costs per equivalent unit Conversion Total Total costs for April in Filling Department 198,288 Total equivalent units Cost per equivalent unit (b) Costs charged to productions Inventory in process, April 1 Costs incurred in April Total costs accounted for by the Filing Department cost allocated to completed and partially completed units: Inventory in process, April 1 balance (c) To complete inventory in process, April 1 (c) Cost of completed April 1 work in process Started and completed in April (c) Transferred to finished goods in April (C). Inventory in process, April 30 (d) Total costs assigned by the Filling Department 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 tport and present the May computations (a through d) listed in part (1). If an amount box does not require an entry leave it blank. ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT May Balance 31 Cooking Dept., 33,500 units at $7 234,500 64,760 31 Direct labor Factory overhead 34,870 31 31 Finished goods 31 Bal., 1,600 units, 60% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. If an amount is zero, enter in a zero Y Round cost per unit answers to the nearest centu Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Units Equivalent Units Conversion Units Direct Materials (a) 3,500 33,500 37,000 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 Started and completed in May Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs costs Direct Materials Conversion Total Costs per equivalent units Total cost for May in Filling Department 234,500 Total equivalent unit 33,500 Cost per equivalent unit (b) 77 Costs charged to productions Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Filing Department Cost allocated to completed and partially completed units: Inventory in process, May I balance (c) To complete inventory in process, May 1 (0) Cost of completed May 1 work in process Started and completed in May (c) Transferred to finished goods in May (c) Inventory in process, May 31 (d) Total costs assigned by the Filing Department