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., 1,200 units, 80% completed: Direct materials (1,200 x $7.90) Conversion (1,200 x 80% x $3.30) $9,480 3,168 $ 12,648 From Cooking Department, 26,760 units Direct labor Factory overhead $214,080 56,576 30,464 During April, 1,200 units in process on April 1 were completed, and of the 26,760 units entering the department, all were completed except 2,000 units that were 30% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 30,800 units Direct labor Factory overhead $252,560 71,070 38,270 During May, the units in process at the beginning of the month were completed, and of the 30,800 units entering the department, all were completed except 1,600 units that were 40% completed.