1. 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, 40% completed:
   	Direct materials (800 x $7.40)	$ 5,920
   	Conversion (800 x 40% x $3.10)	992
   		$ 6,912
   From Cooking Department, 17,440 units		$130,800
   Direct labor		36,213
   Factory overhead		19,499

   During April, 800 units in process on April 1 were completed, and of the 17,440 units entering the department, all were completed except 1,700 units that were 70% completed. Charges to Work in ProcessFilling for May were as follows:

   From Cooking Department, 20,100 units	$154,770
   Direct labor	43,990
   Factory overhead	23,693

   During May, the units in process at the beginning of the month were completed, and of the 20,100 units entering the department, all were completed except 1,000 units that were 90% 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, 40% completed		?	?	?	?
   30	Cooking Dept., 17,440 units at $7.50		?	?	?	?
   30	Direct labor		?	?	?	?
   30	Factory overhead		?	?	?	?
   30	Finished goods		?	?	?	?
   30	Bal., 1,700 units, 70% completed		?	?	?	?

   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	?
   Received from Cooking Department	?
   Total units accounted for by the Filling Department	?
   Units to be assigned costs:
   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
   Costs per equivalent unit:
   Total costs for April in Filling Department		?				?
   Total equivalent units		?				?
   Cost per equivalent unit (b)		?				?
   Costs charged to production:
   Inventory in process, April 1										?
   Costs incurred in April										?
   Total costs accounted for by the Filling Department										?
   Cost allocated to completed and partially completed units:
   Inventory in process, April 1 balance (c)										?
   To complete inventory in process, April 1 (c)		?								?
   Cost of completed April 1 work in process										?
   Started and completed in April (c)		?				?				?
   Transferred to finished goods in April (c)										?
   Inventory in process, April 30 (d)		?				?				?
   Total costs assigned by the Filling Department										?

   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		?	?	?	?
   31	Cooking Dept., 20,100 units at $7.7		?	?	?	?
   31	Direct labor		?	?	?	?
   31	Factory overhead		?	?	?	?
   31	Finished goods		?	?	?	?
   31	Bal., 1,000 units, 90% completed		?	?	?	?

   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