E Merge & Center E Merge & Center Conditional Format as Formatting Table St Alignment Number Styles ers are entered in the cells with gray backgrounds with non-gray backgrounds are protected and cannot be edited. erisk will appear to the right of an incorrect entry. The essa answer will not be graded a zero in cells you would otherwise leave blank. d 2. Work in Process Filling Department Balance Date Item Debit Credit Debit Credit Apr. 1 Bal., 800 units, 30% completed 30 Cooking Dept., 7,800 units, $4.40/unit 30 Direct labor 30 Factory overhead 30 Finished goods Apr. 30 Bal., 550 units, 90% completed May 31 Cooking Dept., 9,600 units, $4.60/unit 31 Direct labor 31 Factory overhead 31 Finished goods May 31 Bal., 300 units, 35% completed HEARTY SOUP CO. artment Pr. 20-4A E Merge & Center E Merge & Center Conditional Format as Formatting Table St Alignment Number Styles ers are entered in the cells with gray backgrounds with non-gray backgrounds are protected and cannot be edited. erisk will appear to the right of an incorrect entry. The essa answer will not be graded a zero in cells you would otherwise leave blank. d 2. Work in Process Filling Department Balance Date Item Debit Credit Debit Credit Apr. 1 Bal., 800 units, 30% completed 30 Cooking Dept., 7,800 units, $4.40/unit 30 Direct labor 30 Factory overhead 30 Finished goods Apr. 30 Bal., 550 units, 90% completed May 31 Cooking Dept., 9,600 units, $4.60/unit 31 Direct labor 31 Factory overhead 31 Finished goods May 31 Bal., 300 units, 35% completed HEARTY SOUP CO. artment Pr. 20-4A