uring April, 400 units in process on April 1 were completed, and of the 8,840 units entering the department, all were compl- harges to Work in Process-Filling for May were as follows: rom Cooking Department, 10,200 units $81,600 Direct labor 23,250 Factory overhead 12,518 During May, the units in process at the beginning of the month were completed, and of the 10,200 units entering the departm Process Account Data for Two Months; Cost of Production Reports Soup Co. uses a process cost system to record the costs of processing soup, which requires the cooking and filling processes. Mate ng process. The inventory of Work in Process-Filling on April 1 and debits to the account during April were as follows: 50 units, 70% completed: ect materials (400 x $7.70) $ 3,080 nversion (400 x 70% x $3.20) 896 $ 3,976 Cooking Department, 8,840 units $68,952 labor 17,675 overhead 9,517 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 account for computations for determining (a) equivalent units of production for materials and conversion; (b) cost per equivalent unit; (C) cost of go 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 bla uring April, 400 units in process on April 1 were completed, and of the 8,840 units entering the department, all were compl- harges to Work in Process-Filling for May were as follows: rom Cooking Department, 10,200 units $81,600 Direct labor 23,250 Factory overhead 12,518 During May, the units in process at the beginning of the month were completed, and of the 10,200 units entering the departm Process Account Data for Two Months; Cost of Production Reports Soup Co. uses a process cost system to record the costs of processing soup, which requires the cooking and filling processes. Mate ng process. The inventory of Work in Process-Filling on April 1 and debits to the account during April were as follows: 50 units, 70% completed: ect materials (400 x $7.70) $ 3,080 nversion (400 x 70% x $3.20) 896 $ 3,976 Cooking Department, 8,840 units $68,952 labor 17,675 overhead 9,517 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 account for computations for determining (a) equivalent units of production for materials and conversion; (b) cost per equivalent unit; (C) cost of go 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 bla