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Work in Process Account Data for Two Months; Cost of Preduction Reports Hearty Soup Co. uses a process cost system to record the costs of processing seup, which requires the cooking and filling processes. Materials are entered from the cooking process at the beginaing of the filing process. The inventory of Wark in Process Filing on April 1 and debits to the account during Apni were as follows: Durng Aoni, 1,200 uhits in pocks an Apni I were completed, and of the 26,160 units entering the department, as were completed except 2.000 units that were 964 completed. Clarges to Work in Process - fuling fue May were as failawe: During May, the units in process at the beg nhing of the month were completed, and of the 30,100 units entering tho department, as mere completed except 1,600 units that were 60\% corepleted. 1. Enter the balance as of April 1 in a four-column account for Work in Process-Filling. Record the debits and credits in the account for April. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion; (b) cost per equivalent unit; (c) cost of goods finished, diferentiating between units started in the prior period and units started and finished in Aprif; and (d) work in pracess inventary. If an amount box does not require an entry, leave it blank. If an amount bex does not require an entry, leave it bank. Round cost per unit answers to the nearest cent. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 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 ameunt box boes not require an entry, leave it blank. Round cost per unit answers to the nearest cent. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. from March fo May: These changes be investigated for their underiying causes, and any necessary correctove actions should be taken