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., 800 units, 30% completed: Direct materials (800 x $4.30) $3,440 Conversion (800 x 30% x $1.75) 420 $3,860 From Cooking Department, 7,800 units $34,320 Direct labor 8,562 Factory overhead 6,387 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: From Cooking Department, 9,600 units $44,160 Direct labor 12,042 Factory overhead 6,878 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. ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 800 units, 30% completed 3,860.00 Apr. 30 Cooking Dept., 7,800 units at $4.40 Apr. 30 Direct labor Apr. 30 Factory overhead Apr. 30 Finished goods Apr. 30 Bal., 550 units, 90% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. 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., 800 units, 30% completed: Direct materials (800 x $4.30) $3,440 Conversion (800 x 30% x $1.75) 420 $3,860 From Cooking Department, 7,800 units $34,320 Direct labor 8,562 Factory overhead 6,387 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: From Cooking Department, 9,600 units $44,160 Direct labor 12,042 Factory overhead 6,878 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. ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 800 units, 30% completed 3,860.00 Apr. 30 Cooking Dept., 7,800 units at $4.40 Apr. 30 Direct labor Apr. 30 Factory overhead Apr. 30 Finished goods Apr. 30 Bal., 550 units, 90% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent