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 filing 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, 20% completed: Direct materials (1,200 x $6.50) Conversion (1,200 x 20% x $2.70) $7,800 648 $8,448 From Cooking Department, 26,520 units Direct labor Factory overhead $175,032 48,266 25,990 During April, 1,200 units in process on April 1 were completed, and of the 26,520 units entering the department, all were completed except 2,400 units that were 60% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 30,500 units Direct labor Factory overhead $207,400 59,000 31,770 During May, the units in process at the beginning of the month were completed, and of the 30,500 units entering the department, all were completed except 1,600 units that were 90% completed. Required: 1. Enter the balance 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 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., 1,200 units, 20% completed 30 Cooking Dept., 26,520 units at $6.60 30 Direct labor 30 Factory overhead 30 22 Finished goods Bal., 2,400 units, 60% completed If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent.