Work in Process Account Data for Two Months; Cost of Production Reports

Hearty 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$$Filling on April $1$ and debits to the account during April were as follows:

Bal., $400$ units, $70\%$ completed:

Direct materials $(400$ x $$7\mathrm{.}00)$ $ $2,800$

Conversion $(400$ x $70\%$ x $$2\mathrm{.}90)812$

$ $3,612$

From Cooking Department, $9,400$ units $$66,740$

Direct labor $17,511$

Factory overhead $9,429$

During April, $400$ units in process on April $1$ were completed, and of the $9,400$ units entering the department, all were completed except $900$ units that were $40\%$ completed.

Charges to Work in Process$$Filling for May were as follows:

From Cooking Department, $10,800$ units $$78,840$

Direct labor $22,040$

Factory overhead $11,874$

During May, the units in process at the beginning of the month were completed, and of the $10,800$ units entering the department, all were completed except $500$ units that were $20\%$ completed.