Instructions Hearty Soup Co. uses a process cost syste A type of cost system that accumulates costs for each of the various departments within a manufacturing facility. to record the costs of processing soup, which requires the cooking and filli the filling process The inventory of Work in Process-Filling on April 1 and debits to the account during April 2016 were as follows ng processes. Materials are entered from the cooking process at the beginning of Bal., 1,000 units, 30% completed: Direct materials (1,000 x $4.2) Conversion (1,000 x 30% $1.75) S4,200 525 $4,725 $32,250 8,542 2,854 From Cooking Department, 7,500 units Direct labor Factory ovcrhead During April, 1,000 units in process on April were completed, and of the 7,500 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, 9,700 units Direct labor Factory overhead $43,650 12,046 3,154