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., $1,200$ units, $30\%$ completed:

Direct materials $(1,200$ x $$4\mathrm{.}30)$ $ $5,160$

Conversion $(1,200$ x $30\%$ x $$1\mathrm{.}80)648$

$ $5,808$

From Cooking Department, $28,800$ units $$126,720$

Direct labor $36,297$

Factory overhead $19,544$

During April, $1,200$ units in process on April $1$ were completed, and of the $28,800$ units entering the department, all were completed except $2,500$ units that were $90\%$ completed.

Charges to Work in Process$$Filling for May were as follows:

From Cooking Department, $33,100$ units $$152,260$

Direct labor $42,520$

Factory overhead $22,900$

During May, the units in process at the beginning of the month were completed, and of the $33,100$ units entering the department, all were completed except $1,600$ units that were $60\%$ 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.