Work in Process Account Data For The Months Cost of Production Reports Hearty Soup Co. uses a process cost system to record the cost of processing soup which requires the cooking and filling process. Materials are untered 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, 20 completed Direct materials (400 x 37.90) Conversion (400 x 20% x $3.30) $ 3.160 $3.424 From Cooling Department 9.280 units $74.240 Direct labor 20.500 Factory Overhead 11.040 During Apnl. 400 units in process on April 1 were completed and of the 200 units Entering the department, were completed scept 300 units that were completed Charoes to Work in proces--Filling for May ware a fost From Cooking Department, 10.700 units 567,740 Direct te 24.960 Haderoved 13.45 During the unite in process at the beginning of the month were completed, and of the 10.700 units entering the department compt 500 units that were completed le 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 April. Construct a cost of production report and present computation for determining (a) equivalent units of production for materials and conversioni (1) cost per equivalent units (e) cost of goods Finished, differentiating between units started in the prior period and units started and finished in April and (d) work process inventory. If an amount box does not require an entry leave it blank ACCOUNT Work in Process Filling Department ACCOUNT NO DALANCE DATE ITEM POST. REF. DENTE CREDIT DERIT CREDIT 30 0400 209 completed Cookong Dept. 9.200 units $0.00 Olect labor 33 30 Factory Overhead Fished goods 30 Bal 000 unit. 40 completed Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Units Direct Conversion Materials (a) (a) 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 Inventory in process, April 30 Total units to be assigned costs Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for April In Filling Department 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 () Transferred to finished goods in April (c) Inventory in process, April 30 (d) Total costs assigned by the Filling Department ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT May 1 Balance 31 Cooking Dept., 10.700 units at $8.2 31 Direct labor 31 Factory overhead 31 Finished goods Bal. 500 units, 90% completed 31 Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Units Equivalent Units Units Direct Conversion (a) Materials (a) 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 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 Filing Department Cost allocated to completed and partially completed units! Inventory in process, May 1 balance (c) To complete inventory in procesa, May 1 (c) Cost of completed May 1 work in process Started and completed in May (c) Transferred to finished goods in May (e) Inventory in process, May 31 (d) 111 Total costs assigned by the Filling Department