Please solve #2 and #3. Thank you.

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-Filling on April 1 and debits to the account during April were as follows: Bal., 400 units, 80% completed: Direct materials (400 x $3.60) Conversion (400 x 80% x $1.50) $1.440 480 $1,920 From Cooking Department, 3,000 units $32.560 Direct labor 8.580 Factory overhead 4,620 During April, 400 units in process on April 1 were completed, and of the 8,800 units entering the department, all were completed except 900 units that were 30% completed. Charges to Work in Process Filling for May were as follows: From Cooking Department, 10,100 units $39,390 Direct labor 11,530 Factory overhead 6,201 During May, the units in process at the beginning of the month were completed, and of the 10,100 units entering the department, all were completed except 500 units that were 40% completed. Factory overhead 6,201 During May, the units in process at the beginning of the month were completed, and of the 10,100 units entering the department, all were completed except 500 units that were 40% completed Required: 1. Enter the balance as of April 1 in a four-column account for Work in Process-ling. 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 (1) cost per equivalent unit; (c) cost of goods bed, 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, we blank, ACCOUNT Work in Process-Filling Department ACCOUNT NO BALANCE DATE ITIM POST. RET DEBIT ( H | | | DEBIT CREDIT Apr. 1 1,920 30 Bal, 400 units, 80% completed Cooking Dept., 8,800 units at $3.70 Direct labor 32,560 34,840 30 R.580 42,060 30 Factory overhead 4,620 47.680 30 Finished goods 43,918 3,762 30 Bal, 900 units, 30% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. Previous Check My Work more Check My Work uses remaining SIZ Cengageon Assignment/tessigmentMandolinvokerkssignmentSessionLocator Sirprogress- eBook Calculator Pertem Cost of Production Reporting Departe Whole Unit Units Direct (a) Units charged to productions Inventory in process, April 1 Received from Cooking Department 400 8,800 9,200 400 0 BO Total units accounted for by the Filing Department Jnits to be assigned costs: Inventory in process, April 1 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 Total units to be assigned costs 7.900 7,900 7,900 1,300 7,980 900 270 9,200 8,300 1,250 Costs My Work more Check My Work uses remang o BI E hp Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for April in Filling Department 32,560 Total equivalent units 13,200 8,800 8,250 3.70 1.60 Cost per equivalent unit (b) Costs charged to production: Inventory in process, April 1 Costs incurred in April Total costs accounted for by the Filling Department 1,920 45,760 47,680 Cost allocated to completed and partially completed units: 1,920 128 128 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) 2,048 29,230 12,640 41,870 43,918 Inventory in process, April 30 (d) 3,330 432 47,680 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 report 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., 10,100 units at $3.9 31 Direct labor 31 Factory overhead 31 Finished goods Bal., 500 units, 40% completed 31 If 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 May 31 Whole Units Equivalent Units It an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. Cost of Production Report Filling Department For the Month Ended May 31 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a)