Hearty Soup Co. uses aprocess cost systemto 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., 800 units, 30% completed:

Direct materials (800 $4.40)

$3,520

Conversion (800 30% $1.75)

420

$3,940

From Cooking Department, 7,700 units

$34,650

Direct labor

8,540

Factory overhead

4,580

During April, 800 units in process on April 1 were completed, and of the 7,700 units entering the department, all were completed except 600 units that were 90% completed.

Charges to Work in Process-Filling for May were as follows:

From Cooking Department, 9,500 units

$44,650

Direct labor

12,000

Factory overhead

4,916

During May, the units in process at the beginning of the month were completed, and of the 9,500 units entering the department, all were completed except 250 units that were 35% completed.

Required:

1.

(a)

Enter the balance as of April 1, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.

1(a).

Enter the balance as of April 1, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.

2(a).

Provide the same information for May by recording the May transactions in the four-column work in process account.

Score:47/95

Work in Process-Filling

1

Date

Item

Debit

Credit

Balance Dr.

Balance Cr.

2

Apr. 1

Balance

3

30

Cooking Department

4

30

Direct labor

5

30

Factory overhead

6

30

Finished goods

7

30

Balance

8

May 31

Cooking Department

9

31

Direct labor

10

31

Factory overhead

11

31

Finished goods

12

31

Balance