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, 60% completed: Direct materials (1,000 x $6.70) $ 6,700 Conversion (1,000 x 60% x $2.80) 1,680 $ 8,380 From Cooking Department, 23,600 units $160,480 Direct labor 42,224 Factory overhead 22,736 During April, 1,000 units in process on April 1 were completed, and of the 23,600 units entering the department, all were completed except 2,000 units that were 20% completed. Charges to Work in ProcessFilling for May were as follows: From Cooking Department, 27,100 units $189,700 Direct labor 55,460 Factory overhead 29,860 During May, the units in process at the beginning of the month were completed, and of the 27,100 units entering the department, all were completed except 1,300 units that were 80% 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. 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. If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken.

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., 1,000 units, 60% completed: Direct materials (1,000 x $6.70) $ 6,700 Conversion (1,000 x 60% x $2.80) 1,680 $ 8,380 From Cooking Department, 23,600 units $160,480 Direct labor 42,224 Factory overhead 22,736 During April, 1,000 units in process on April 1 were completed, and of the 23,600 units entering the department, all were completed except 2,000 units that were 20% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 27,100 units $189,700 Direct labor 55,460 Factory overhead 29,860 During May, the units in process at the beginning of the month were completed, and of the 27,100 units entering the department, all were completed except 1,300 units that were 80% completed