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 2014 were as follows:
Bal., 800 units, 30% completed:
Direct materials (800 × $ 4.30) .......... $ 3,440
Conversion (800 × 30% × $ 1.75) ......... 420
$ 3,860
From Cooking Department, 7,800 units ....... $ 34,320
Direct labor .................. 8,562
Factory overhead ................ 6,387
During April, 800 units in process on April 1 were completed, and of the 7,800 units entering the department, all were completed except 550 units that were 90% completed. Charges to Work in Process—Filling for May were as follows:
From Cooking Department, 9,600 units ....... $ 44,160
Direct labor .................. 12,042
Factory overhead ................. 6,878
During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were completed except 300 units that were 35% completed.

Instructions
1. Enter the balance as of April 1, 2014, in a four-column account for Work in Process— Filling. Record the debits and the 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) costs 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.
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).
3. Comment on the change in costs per equivalent unit for March through May for direct materials and conversion costs.