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 ProcessFilling on April 1 and debits to the account during April were as follows:

Bal., 1,000 units, 40% completed:
	Direct materials (1,000 x $3.10)	$ 3,100
	Conversion (1,000 x 40% x $1.30)	520
		$ 3,620
From Cooking Department, 21,700 units		$69,440
Direct labor		19,529
Factory overhead		10,515

During April, 1,000 units in process on April 1 were completed, and of the 21,700 units entering the department, all were completed except 2,800 units that were 70% completed. Charges to Work in ProcessFilling for May were as follows:

From Cooking Department, 25,000 units	$85,000
Direct labor	25,070
Factory overhead	13,495

During May, the units in process at the beginning of the month were completed, and of the 25,000 units entering the department, all were completed except 1,300 units that were 90% completed.

Required:

1. Enter the balance as of April 1 in a four-column account for Work in ProcessFilling. 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; (c) 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.

W. II 2 W. II 2