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Workin process account data for two months; cost of production reports Hearty Soup Co. uses procrss costing 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 athd debits to the account during April were as follows! During Aprit, 800 units in process on Apnil 1 were completed, and of the 7,800 units entering the department, all were completed except 550 units that were 900 e. completed. Charges to Work in Process - Filling for May were as follows: During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were cornpleted except 300 units th were 35% completed. 1. Enter the bolance as of April 1, in a fout-column account for Work in Process - Filling. Record the debits and the credits in the account for April. Conistruct a cost of production report, and present computations for determining (o) equivalem unts of production for materials and conversion. (b) costs per equivalent unit, (c) cost of goods finished, differentatang between units started in the prior period and units started and finished in April, and (d) work in process iriventory, If an amount box does not mequire an entry leave it blank If an amount is zero, enter in a zero " 00, Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production. Report-Filling Department For the Month Euded April 30 If an amount is zero, enter in a zero " 0. Round cost per unit answers to the nearest cent. Hearty Soun Co. Costs Costs Direct Materials Cost ner cqumalent unit: Total corti for Apeil in filling Depactment: Total equivalent units. Cost per equivalent unit (b) Costs assigned to production: Imentory in process, Apri 1 Costs incutred in April Total conts accounted for by the filling bepartment Covs allocated to completed and partailly cornpleted unts: Inventory in process, April 1 bolance (c) To complete irventory in process, April 1 (c) Cost of completed April 1 work in process Started and completed in Agril (c) Iransferred to finished poods io Aqril (c) Inventory in process, April 10 (d) Total costs arsigned by the filling Department 2. Provide the same information for May by recording the May tranisactions in the four-colurth work in process aceount. Construct a cost of production report, and present the May computatons (a through d) Inted in part (1). If an amount box does not require an entry. leave it blank: If an amount is zero, enter in a zero 0- Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Costs Costs Direct Materials Cost per equivalent unit: Total mosts for May in Filling Degartment Total equivalent units Cost per equmalent unit (b) Costs charged to production: Inventery in process. May 1 Conts incurred in May Total costs accounted for by the Filling Department Costs 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 finishied goods in May (c) Inventory in process, May 31 (d) Total costs assigned by the Filling Department
