Work in Process Account Data for Two Months; Cost of Production Reports Process-Filling on April 1 and debits to the account during April were as follows: Charges to Work in Process-Filling for May were as follows: not require an entry, leave it blank. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent not require an entry, leave it blank. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. \begin{tabular}{l} \hline \multicolumn{1}{|c|}{ Costs } \\ \hline Costs per equivalent unit: \\ Total costs for May in Filling Department \\ Total equivalent units \\ Cost per equivalent unit (b) \\ Costs charged to production: \\ Inventory in process, May 1 \\ Costs incurred in May \\ Total costs accounted for by the Filling Department \\ Cost allocated to completed and partially completed units: \\ Inventory in process, May 1 balance (c) \\ To complete inventory in process, May 1 (c) \\ Cost of completed May 1 work in process \\ Started and completed in May (c) \\ Transferred to finished goods in May (c) \\ Inventory in process, May 31 (d) \\ Total costs assigned by the Filling Department \end{tabular} underlying causes, and any necessary corrective actions should be taken