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., 400 units, 80% completed: Direct materials (400 x $7.90) Conversion (400 x 80% x $3.30) From Cooking Department, 9,120 units Direct labor Factory overhead $ 3,160 1,056 $ 4,216 $72,960 18,785 10,115 During April, 400 units in process on April 1 were completed, and of the 9,120 units entering the department, all were completed except 1,000 units that were 30% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 10,500 units Direct labor Factory overhead $86,100 24,800 13,350 During May, the units in process at the beginning of the month were completed, and of the 10,500 units entering the department, all were completed except 500 units that were 40% completed. Required: