Please complete the tables! I have some answered right already.
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 filling process. The inventory of Work in Process-Filing on April 1 and debits to the account during April were as follows: Bal., 1,200 units, 70% completed: Direct materials (1,200 $3.80) Conversion (1,200 x 70% x $1.60) $ 4,560 1,344 $ 5,904 $101,556 From Cooking Department, 26,040 units Direct labor 27,183 Factory overhead 14,637 During April, 1,200 units in process on April 1 were completed, and of the 26,040 units entering the department, all were completed except 3,000 units that were 40% completed Charges to Work in Process-Filling for May were as follows: From Cooking Department, 29,900 units $122,590 35,590 Direct labor Factory overhead 19,166 - of the 29 900 units entering the department, all were During May, the units in process at the beginning of the month were completed, and of the 29,900 units entering the department, all were completed except 1,600 units that were 20% completed. Required: 1. Enter the balance as of April 1 in a four-column account for Work in Process-Filing. Record the debits and credits 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; (e) 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. ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 1,200 units, 70% completed 5,904 30 Cooking Dept., 26,040 units at $3.90 101,556 107,460 30 Direct labor 35,590 X 143,050 x 30 Factory overhead 19,166 X 162,216 x > 30 Finished goods 135,540 16,800 x 30 Bal., 3,000 units, 40% completed 16,800 x Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Units Direct Conversion (a) Materials (a) 1,200 Units charged to production: Inventory in process, April 1 Received from Cooking Department Total units accounted for by the Filling Department 26,040 27,240 Units to be assigned costs: Inventory in process, April 1 1,200 0 360 Started and completed in April 23,040 23,040 23,040 Transferred to finished goods in April 24,240 V 23,040 23,400 Inventory in process, April 30 3,000 3,000 1,200 Total units to be assigned costs 27,240 26,040 24,600 Costs Direct Materials Conversion Total 41,820 101,556 26,040 24,600 3.90 1.70 5,904 Costs osta per equivalent unit: Total costs for April in Filling Department Total equivalent units Cost per equivalent unit (b) pits charged to production: Inventory in process, April 1 Costs incurred in April Atal costs accounted for by the Filling Department bst 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) 143,376 149,280 5,904 612 612 6,516 89,856 39,168 129,024 135,540 ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT May 1 Balance 16,800 X 31 122,590 139,390 X 31 35,590 174,980 x 31 Cooking Dept., 29,900 units at $4.1 Direct labor Factory overhead Finished goods Bal., 1,600 units, 20% completed 19,166 194,146 x X 31 31 Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a) Units charged to production: Inventory in process, May 1 Received from Cooking Department 3,000 29,900 Total units accounted for by the Filling Department 32,900 Units to be assigned costs: Inventory in process, May 1 3,000 0 28,300 28,300 28,300 Started and completed in May Transferred to finished goods in May X X Inventory in process, May 31 Total units to be assigned costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for May in Filling Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Filling Department Cost allocated to completed and partially completed units: Inventory in process, May 1 balance (c) To complete inventory in process, May 1 (c) 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 Filling Department 0 x 3. The cost per equivalent unit for direct materials costs X from March to May. These changes any necessary corrective actions should be taken. X from March to May. The cost per equivalent unit for conversion be investigated for their underlying causes, and
