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 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) Conversion (800 x 30% x $1.75) From Cooking Department, 7,800 units Direct labor Factory overhead $3,440 420 $3,860 $34,320 8,562 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 Direct labor Factory overhead $44,160 12,042 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 POST. REF. DEBIT CREDIT DEBIT CREDIT DATE ITEM Apr. 1 Bal., 800 units, 30% completed Apr. 30 Cooking Dept., 7,800 units at $4.40 Apr. 30 Direct labor Apr. 301 Factory overhead Apr. 30 Finished goods Apr. 30 Bal., 550 units, 90% completed 0 0 D