Chapter 17 Process Cost Systems PR 17-4A Work in process account data for two months; cost of production reports Obj. 1, 2, 3, 4 to Hearty Soup Co. uses a process cost system to record the costs of processing soup, which ril, requires the cooking and filling processes. Materials are entered from the cooking process at 18 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, 800 units, 30% completed: Direct materials (800x $4.30) Conversion (800 >