Work in process account data for two months; cost of production reports Hearty Soup Co. uses process costing 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 fllling process. The inventory of Work in Process -Filling on April 1 and debits to the account during April were as follows: During April, 800 units in process on April 1 were completed, and of the 7,800 units entering the department, all were completed except 550 units that were 90% completed. Charges to Work in Process - Filling for May were as follows: During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were completed except 300 units that were 35% completed. Required: 1. Enter the balance as of April 1, In a four-column account for Work in Process - Filling. Record the debits and the 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) costs 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. If an amount is zero, enter in a zero " O4, Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Inventory in process; April 1 Costs incurred in Apri Total costs accounted for by the Filing Department Costs allocated to completed and partially completed units: Imventory in process, April 1 batance (c) To compiete inventory in process, April 1 (c) Cost of completed Apri 1 work in process Started and completed in April (c) Transferred to finished goods in April (c) Inventory in process, Apni 30 (d) Total costs assigned by the filling Department 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 theinearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Costs Costs Direct Materials Cost 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 Filling Department Costs allocated to completed and partially completed units: Inventory in process, May 1 balance (c) To complete inventory in proces5, May 1 (c) Cost of completed May 1 work in process Started and completed in May (c) Transterred to finished goods in May (c) Accounting numeric field trventory in process, May 31 (d) Total costs assigned by the Filing Department 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 underfying causes, and any necessary corrective actions should be taken