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, 70% completed: Direct materials (800 x $6.50) Conversion (800 x 70% x $2.70) $ 5,200 1,512 $ 6,712 From Cooking Department, 17.360 units Direct labor Factory overhead $114,576 30,176 16,248 During April, 800 units in process on April 1 were completed, and of the 17,360 units entering the department, all were completed except 1,700 units that were 40% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 20,000 units Direct labor Factory overhead $136,000 38.110 20,528 During May, the units in process at the beginning of the month were completed, and of the 20,000 units entering the department, all were completed except 1,000 units that were 20% 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., 800 units, 70% completed 30 Cooking Dept., 17,360 units at $6.60 30 Direct labor 30 Factory overhead 30 Finished goods 22 70 Previous