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 ProcessFilling on April 1 and debits to the account during April were as follows: Bal., 800 units, 30% completed: Direct materials (800 x $4.30) $3,440 Conversion (800 x 30% x $1.75) 420 $ 3,860 From Cooking Department, 7,800 units $34,320 Direct labor 8,562 Factory overhead 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 ProcessFilling for May were as follows: From Cooking Department, 9,600 units $44,160 Direct labor 12,042 Factory overhead 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. Required: 1. Enter the balance as of April 1 in a four-column account for Work in ProcessFilling. 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 DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 800 units, 30% completed fill in the blank 1 fill in the blank 2 fill in the blank 3 fill in the blank 4 30 Cooking Dept., 7,800 units at $4.40 fill in the blank 5 fill in the blank 6 fill in the blank 7 fill in the blank 8 30 Direct labor fill in the blank 9 fill in the blank 10 fill in the blank 11 fill in the blank 12 30 Factory overhead fill in the blank 13 fill in the blank 14 fill in the blank 15 fill in the blank 16 30 Finished goods fill in the blank 17 fill in the blank 18 fill in the blank 19 fill in the blank 20 30 Bal., 550 units, 90% completed fill in the blank 21 fill in the blank 22 fill in the blank 23 fill in the blank 24 If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. 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 fill in the blank 25 Received from Cooking Department fill in the blank 26 Total units accounted for by the Filling Department fill in the blank 27 Units to be assigned costs: Inventory in process, April 1 fill in the blank 28 fill in the blank 29 fill in the blank 30 Started and completed in April fill in the blank 31 fill in the blank 32 fill in the blank 33 Transferred to finished goods in April fill in the blank 34 fill in the blank 35 fill in the blank 36 Inventory in process, April 30 fill in the blank 37 fill in the blank 38 fill in the blank 39 Total units to be assigned costs fill in the blank 40 fill in the blank 41 fill in the blank 42 Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for April in Filling Department $ fill in the blank 43 $ fill in the blank 44 Total equivalent units fill in the blank 45 fill in the blank 46 Cost per equivalent unit (b) $ fill in the blank 47 $ fill in the blank 48 Costs charged to production: Inventory in process, April 1 $ fill in the blank 49 Costs incurred in April fill in the blank 50 Total costs accounted for by the Filling Department $ fill in the blank 51 Cost allocated to completed and partially completed units: Inventory in process, April 1 balance (c) $ fill in the blank 52 To complete inventory in process, April 1 (c) $ fill in the blank 53 $ fill in the blank 54 fill in the blank 55 Cost of completed April 1 work in process $ fill in the blank 56 Started and completed in April (c) fill in the blank 57 fill in the blank 58 fill in the blank 59 Transferred to finished goods in April (c) $ fill in the blank 60 Inventory in process, April 30 (d) fill in the blank 61 fill in the blank 62 fill in the blank 63 Total costs assigned by the Filling Department $ fill in the blank 64 2. Provide the same information for May by recording the May transactions in the four-column work in process account. Construct a cost of production report and present the May computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT May 1 Balance fill in the blank 65 fill in the blank 66 fill in the blank 67 fill in the blank 68 31 Cooking Dept., 9,600 units at $4.60 fill in the blank 69 fill in the blank 70 fill in the blank 71 fill in the blank 72 31 Direct labor fill in the blank 73 fill in the blank 74 fill in the blank 75 fill in the blank 76 31 Factory overhead fill in the blank 77 fill in the blank 78 fill in the blank 79 fill in the blank 80 31 Finished goods fill in the blank 81 fill in the blank 82 fill in the blank 83 fill in the blank 84 31 Bal., 300 units, 35% completed fill in the blank 85 fill in the blank 86 fill in the blank 87 fill in the blank 88 If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. 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 fill in the blank 89 Received from Cooking Department fill in the blank 90 Total units accounted for by the Filling Department fill in the blank 91 Units to be assigned costs: Inventory in process, May 1 fill in the blank 92 fill in the blank 93 fill in the blank 94 Started and completed in May fill in the blank 95 fill in the blank 96 fill in the blank 97 Transferred to finished goods in May fill in the blank 98 fill in the blank 99 fill in the blank 100 Inventory in process, May 31 fill in the blank 101 fill in the blank 102 fill in the blank 103 Total units to be assigned costs fill in the blank 104 fill in the blank 105 fill in the blank 106 Costs Costs Direct Materials Conversion Total Costs per equivalent unit: Total costs for May in Filling Department $ fill in the blank 107 $ fill in the blank 108 Total equivalent units fill in the blank 109 fill in the blank 110 Cost per equivalent unit (b) $ fill in the blank 111 $ fill in the blank 112 Costs charged to production: Inventory in process, May 1 $ fill in the blank 113 Costs incurred in May fill in the blank 114 Total costs accounted for by the Filling Department $ fill in the blank 115 Cost allocated to completed and partially completed units: Inventory in process, May 1 balance (c) $ fill in the blank 116 To complete inventory in process, May 1 (c) $ fill in the blank 117 $ fill in the blank 118 fill in the blank 119 Cost of completed May 1 work in process $ fill in the blank 120 Started and completed in May (c) fill in the blank 121 fill in the blank 122 fill in the blank 123 Transferred to finished goods in May (c) $ fill in the blank 124 Inventory in process, May 31 (d) fill in the blank 125 fill in the blank 126 fill in the blank 127 Total costs assigned by the Filling Department $ fill in the blank 128 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken.

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, 30% completed: Direct materials (800 x $4.30) $3,440 Conversion (800 x 30% x $1.75) 420 $ 3,860 From Cooking Department, 7,800 units $34,320 Direct labor 8,562 Factory overhead 6,387 During April, 800 units in process on April 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 $44,160 Direct labor 12,042 Factory erhead 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. Required