eBook Print Item Work in Process Account Data for Two Months; Cost of Production Reports 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 were as follows: Bal, 400 units, 20% completed: Direct materials (400 x $4.30) Conversion (400 x 20% x $1.80) $1,720 144 $1,864 $41,888 11,658 6,278 From Cooking Department, 9,520 units Direct labor Factory overhead During April, 400 units in process on April 1 were completed, and of the 9,520 units entering the department, all were completed except 1,000 units that were 60% completed. Charges to Work in Process-Filling for May were as follows: From Cooking Department, 10,900 units Direct labor Factory overhead $50,140 14,630 7,870 During May, the units in process at the beginning of the month were completed, and of the 10,900 units entering the department, all were completed except 500 units that were 90% completed. Check My Work 3 more Check My Work uses remaining Next >