Henny 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-Filing on April 1 and debits to the account during April were as follows: Bal., 1,000 units, 30% completed: Direct materials (1,000 $4.50) $4,500 Conversion (1,000 30% $1.75) 525 $6,025 From Cooking Department, 7.700 units $36,420 Direct labor 8,500 Factory overhead 5,494 During April 1.000 units in process on April 1 were completed, and of the 7.700 units entering the department, a were completed except 700 units that were 90% completed Charges to Work in Process Filling for May were as follows: From Cooking Department, 9,500 units 345,600 Direct labor 12,040 Factory overhead 6.646 O My Work signent Score: 89.66% Instructions From Cooking Department, 9,500 units $45,600 Direct labor 12,040 Factory overhead 6,646 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 350 units that were 35% completed Required: 1. (a) Enter the balance as of April 1, in a four column account for Work in Process-Filing. Record the debits and the credits in the account for April (6) Construct a cost of production report and present computations for determining Leguvatent units.traduction for materials and conversion I costs per equivalentunt cost of goods finished, differentiating between units started in the prior period and units started and finished in April." work in process inventory # an amount is zero, entero Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount 2. (a) Provide the same information for May by recording the May transactions in the four-column work in process account (b) Construct a cost of production report and present the May computations through iv) listed in part 1(b). a. Comment on the change in costs per equivalent unit for March through May for direct materials Ind conversion costs. 1(a). Enter the balance as of Apr 1, in a four column account for Work In Process Fling. Record the dobits and the credits in the account for April 20). Provide the same information for May by recording the May transactions in the four-column work in process account Work in Process-Filling Score: 40/95 1 Date Item Debit Credit Balance De Balance Gt. 2 Apr. 1 Balance 1 30 4 30 5 50 30 7 Cooking Department Direct labor Factory overhead Finished goods Balance Cooking Department Direct labor Factory overhead Finished goods 1 May 31 31 10 31 11 31 12 31 Balance Points 819 h 17 Process Costing eBook Calculator 1(b). Construct a cost of production report, and present computations for determining equivalent units of production for materials and conversion Il costs per equivalent unit. Il cost of goods finished, differentiating between units started in the prior period and units started and finished in April." Iv. work in process inventory If an amount is zero, enter "O. Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount HEARTY SOUP CO. Cost of Production Report-Filing Department For the Month Ended April 30 - Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production: Inventory in process, April 1 Received from Cooking Department 1.000 Total units accounted for by the Filing Department Units to be assigned costs: Inventory in process. April 1 (30% completed) 1,000 700 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 (90% completed) Total units to be assigned costs