Work in process account data for two months; cost of production reports

Yummy Tummy Soup Manufacturing 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:

Balance, 800 units, 30% completed:

Direct materials (800 $4.30) $3,440

Conversion (800 30% $1.75) 420

$3,860

From Cooking Department, 7,800 units and $34,320

Direct labor was 8,562

Factory overhead was 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 and $44,160

Direct labor was 12,042

Factory overhead was 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.

Determine the balance as of April 1, in a four column account for Work in Process Filling. Document the debits and the credits in the account for April. Construct a cost of production report, and present computations for determining (1) equivalent units of production for materials and conversion, (2) costs per equivalent unit, (3) cost of goods finished, differentiating between units started in the prior period and units started and finished in April, and (4) work in process inventory. If an amount box does not require an entry, put N/A.

ACCOUNT	Work in Process-Filling Department				ACCOUNT NO.
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
Apr. 1	Balance, 800 units, 30% completed
Apr. 30	Cooking Dept., 7,800 units at $4.40
Apr. 30	Direct labor
Apr. 30	Factory overhead
Apr. 30	Finished goods
Apr. 30	Balance, 550 units, 90% completed

Instead of 0, put N/A. I have already done some of that.

Yummy Tummy Soup Manufacturing Cost of Production Report-Filling Department For the Month Ended April 30
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, April 1		na	na
Received from Cooking Department		na	na
Total units accounted for by the Filling Department		na	na
Units to be assigned costs:	na	na	na
Inventory in process, April 1
Started and completed in April
Transferred to finished goods in April
Inventory in process, April 30
Total units to be assigned costs

	Costs
Costs		Direct Materials				Conversion				Total
Cost per equivalent unit:		na				na				na
Total costs for April in Filling Department										na
Total equivalent units										na
Cost per equivalent unit (b)										na
Costs assigned to production:		na				na				na
Inventory in process, April 1		na				na
Costs incurred in April		na				na
Total costs accounted for by the Filling Department		na				na
Costs allocated to completed and partially completed units:		na				na				na
Inventory in process, April 1 balance (c)		na				na
To complete inventory in process, April 1 (c)
Cost of completed April 1 work in process		na				na
Started and completed in April (c)
Transferred to finished goods in April (c)		na				na
Inventory in process, April 30 (d)
Total costs assigned by the Fillng Department		na				na

Provide the same information for May. Record the May transactions in the four-column work in process account. Construct a cost of production report, and present the May computations. If an amount box does not require an entry, insert N/A, I have already done some of that.

ACCOUNT	Work in Process-Filling Department				ACCOUNT NO.
					Balance
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
May 31	Balance
May 31	Cooking Department, 9,600 units at $4.60
May 31	Direct labor
May 31	Factory overhead
May 31	Finished goods
May 31	Balance, 300 units, 35% completed

Yummy Tummy Soup Manufacturing Cost of Production Report-Filling Department For the Month Ended May 31
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, May 1		na	na
Received from Cooking Department		na	na
Total units accounted for by the Filling Department		na	na
Units to be assigned costs:	na	na	na
Inventory in process, May 1
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31
Total units to be assigned costs

	Costs
Costs		Direct Materials				Conversion				Total
Cost per equivalent unit:		na				na				na
Total costs for May in Filling Department										na
Total equivalent units										na
Cost per equivalent unit (b)										na
Costs assigned to production:		na				na				na
Inventory in process, May 1		na				na
Costs incurred in May		na				na
Total costs accounted for by the Filling Department		na				na
Costs allocated to completed and partially completed units:		na				na				na
Inventory in process, May 1 balance (c)		na				na
To complete inventory in process, May 1 (c)
Cost of completed May 1 work in process		na				na
Started and completed in May (c)
Transferred to finished goods in May (c)		na				na
Inventory in process, May 31 (d)
Total costs assigned by the Filling Department		na				na