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Work in process account data for two months; cost of production reports: Hearty Soup Co, uses process costing to record the costs of processing soup, which requires the cooking and filing processes, Materials are entered from the cooking process at the beginning of the filing process. The inventocy of Work in Process -Filing on April 1 and debits to the account during April were as follows: During April, 800 units in process on April 1 were completed, and of the 7,800 units entering the department, all were completed except s50 units that were 90% completed. Charges to Work in Process - Filling for May were as follows: During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were compieted except 300 units that were 35% completed. Requlredt 1. Enter the balance as of Aprit 1, in a four-column account for Work in Process-filling. Record the debits and the credits in the account for Aprit. Construct a cost of production report, and present computations for determining (a) equivalent units of production for muterials and conversion, (b) costs per equivaient unit, (c) cost of Qoods finished, differentiating between units started in the prior period and units started and finished in April, and (d) work in process inventory, If an amount box does. not require an entry, leave it blank. If an amount is zero, enter in a zero 0. Round cost per unit answers to the nearest cent. Assignment/takeAssignmentMain.do?invoker=\&takeAssignmentSessionLocator=8inprogress=false Print ilem Inventory in process, April 1 Started and completed in April Transferred to finished goods in April Inventory in process, April 30 Total units to be assigned costs Costs Cirect Materials Cost per equivalent unit: Total costs for Aprii in Filing Department Total equlvalent units Cost per equivalent unit (b) Costs assigned to production: Inventory in process, April 1 Costs incurred in Aprit Total costs accounted for by the Filling Department Costs alsecated to completed and partilily completed units: Inventory in process, April 1 balance (c) To complete inventory in process, Aprili i (c) Cost of completed Aprul 1 work in process Started and completed in April (c) Gheak My Work? Previous 2. Provide the same information for May by recording the May transactions in the four-column work in process account. Construct a cost of production report, and present the May computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an amount is zero, enter in a zero 0, Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 For the Month Ended May 31 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken