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., 1,200 units, 70% completed:
	Direct materials (1,200 x $4.30)	$ 5,160
	Conversion (1,200 x 70% x $1.80)	1,512
		$ 6,672
From Cooking Department, 29,160 units		$128,304
Direct labor		33,864
Factory overhead		18,234

During April, 1,200 units in process on April 1 were completed, and of the 29,160 units entering the department, all were completed except 3,500 units that were 40% completed. Charges to Work in ProcessFilling for May were as follows:

From Cooking Department, 33,500 units	$154,100
Direct labor	44,620
Factory overhead	24,020

During May, the units in process at the beginning of the month were completed, and of the 33,500 units entering the department, all were completed except 1,600 units that were 20% 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.

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.