Work in Process-Filling Account Cost of Production Report-April Cost of Production Report-May 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 filing process. The inventory of Work in Process-Filling on April 1 and debits to the account during April were as follows: Bal, 700 units, 30% completed: Direct materials (700 x $4.20) Conversion (700 30% x S 1.75) $2,940 368 53,308 From Cooking Department, 7,600 units $32,680 Direct labor Factory overhead 8,552 5,902 During April 700 units in process on April 1 were completed and of the 7600 units entem gthe department all were compleed e t soo nis a vere 90% compie ed Charges to Work in Process-Filling for May were as follows: From Cooking Department, 9,100 units $40,950 Direct labor 12.026 Check My Work Previous Nex