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 Aprif were as follows: 8 al., 600 units, 80% completed: Direct materlals (600$4.80) Conversion (60080%$2.00) From Cooking Department, 14,640 units Direct labor Factory overhead \begin{tabular}{r} $2,880 \\ 9960 \\ \hline$3,840 \\ \hline$71,736 \\ 18,810 \\ 10,128 \end{tabular} During April, 600 units in process on April 1 were completed, and of the 14,640 units entering the department, all were completed except 1,400 units that were J0%, completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 16, 300 units Direct labor Factory overhead 185,68024,74013,320 During May, the units in process at the beginning of the month were completed, and of the 16,800 units entering the department, all were completed except 800 units that were 40% completed. Aequired: 1. Enter the baiance 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 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 Apell; and ( ( ) work in process inventory. 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. \begin{tabular}{l} Costs \\ \hline Costs per equivalent unit: \\ Total costs for April in Filling Department \\ Total equivalent units \\ Cost per equlvalent unit (b) Materials \end{tabular} Costs charged to production: Inventory in process, Apri I Costs incurred in Aprit Total costs accounted for by the Filling Department Cost allocated to completed and partialy completed units: Inventory in process, Aprul 1 balance (c) To complete invertory in process, Apnl 1 (c) Cost of completed Apru I work in process Started and completed in Aprul (c) Transerred to finisted goods in Apas (c) Inventory in process, Apri 30 (d) Toral costs assighed by the fining Department