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., 1,000 units, 70% completed: During April, 1,000 units in process on April 1 were completed, and of the 22,000 units entering the department, all were completed except 1,800 units that were 40% completed. Charges to Work in Process-Filling for May were as follows: During May, the units in process at the beginning of the month were completed, and of the 25,300 units entering the department, all were completed except 1,300 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. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 2. Provide the same information for May by recording the May transactions in the fourcolumn 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. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 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