work in process; filling department

Work in Process Account Data for Two Months Costo Production Reports Hearty Soup Co. uses a process constante record the cost of processing soup, which requires the cooking and filling processes Materials are entered from the cooking process at the beginning of the filling recess. The inventory of work in Process-Fling en ont and debits to the account during April were as follows: Bol 600 units, 20% completed: Direct materials (600 x 54.60) 52,760 Conversion (600 x 204 x 51.90) 220 $2.90 From Cooking Department, 13,740 units 564,578 Direct labor 17,810 Factory overhead 9,590 During April, 600 units in process on April were completed, and of the 13,70 units entering the department, all were completed except 1.300 unts that were 60% completed Charges to Work in Processing for May were as follows From Cooking Department, 15.000 units $77.420 Direct labor 22,170 Factory overhead During May, the units in process at the beginning of the month were completed, and of the 15,800 units entering the department, all were completed except 800 units that were 90% completed Required 1. Enter the balance of April 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 Factory overhead 11,934 During May, the units in process at the beginning of the month were completed, and of the 15,800 units entering the department, all were completed except 600 units that were 90% completed Required: 1. Enter the balance as of April 1 in a four-column account for Work in Process--Filing, Record the debits and credits in the account for Apri. Construct a cost of production report and present comptations 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 Apriat; and (d) work in process inventory. If an amount box does not require an entry, leave it blank ACCOUNT Work in Process-Filing Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr 1 2,988 v Bal, 600 units, 20% completed Cooking Dept. 13,740 units at $4.70 30 64,578 17,810 67,566 85,376 30 Direct labor 30 Factory overhead 9,590 94,966 Finished goods 61,288 X 30 30 Bal, 1.300 units, 60% completed o per unit answers to the nearest cent