Work in Process Account Data for Two Months Couto Production Reports Hearty Soup Couses a process cost system to record the cost of processing soup, which requires the cooking and filling processes. Materials are entered from the cooking process at the beginning of the ring process. The inventory of work in Process --Ring on April 1 and debits to the account during April were as follows: Bal., 1,200 units, completed Direct materials (1.200 X 57.20) $8.640 Conversion (1.200 x 80% x $3.00) $ 11,520 From Cooking Department, 27,360 units $199,728 Direct labor 51,947 Factory overhead 27,971 During April 1,200 units in process on Apr 1 were completed, and of the 27,360 units entering the department, all were completed except 2,600 units that were 30% completed Charges to Work in Process--Filing for May were as follows: From Cooking Department. 33,500 units 1236,250 Direct labor 67,310 Factory overhead 36,242 During May, the units in process at the beginning of the month were completed, and of the 31,500 units entering the department, all were completed except 1,600 units that were 40% completed Required: 1. Enter the balance as of Apni a four column account for Work in Process Pring. Record the debits and credits in the account for Art, Construct a cout of production report and present contine for determining (*) et unit of production for materials and conversion (1) cost per equivalent unit, (e) cost of yood finished, afterentiating between units started the prior period and units started and Mished in April, and (d) work in process inventory. It an amount box does not require an entry leave it bank ACCOUNT Work in Process-Filling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Apr. 1 Bal., 1,200 units, 80% completed 30 Cooking Dept., 27,360 units at $7.30 30 Direct labor 30 Factory overhead 30 Finished goods 30 Bal., 2,600 units, 30% completed If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a) Units charged to production: Inventory in process, April 1 Received from Cooking Department If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended April 30 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a) Units charged to production: Inventory in process, April 1 Received from Cooking Department Total units accounted for by the filling Department Units to be assigned costs: 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 raste ni Mstaste CARRAR Total Costs Costs Direct Materials Conversion Total Costs per equivalent unit Total costs for Aprilin Pilling Department Total equivalent units Cost per equivalent unit () Costs charged to production Inventory in process, April 1 Costs incurred in April Total costs accounted for by the Filing Department Cost located to completed and partially completed units Inventory in proces, Apni Balance to To compete ventory in process, Apr 1 (0) Cost of complete Apr 1 work in process Started and completed in April to) Transferred to finished good April ( Inventory in process, Art 30 (d) Total costs assigned by the Filing Department 2. Provide the same information for May by recording the May transactions the four-column work in process account Construct a cost of productos report and present the May computation and Total costs assigned by the Filing Department 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 commutations through sted part (1). If an amount box does not require an entry, leave it bank ACCOUNT Work in Process-Filling Department ACCOUNT NO. Balance DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT May : 31 31 Balance Cooking Dept., 31,500 units at $7.5 Direct labor Factory overhead Finished goods Dal 1.600 units, 40% completed 31 21 31 If an amount box does not require an entry, wave bank. Round cost per unit answer to the nearest cont Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Unite Equivalent Units Direct Conversion If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Hearty Soup Co. Cost of Production Report-Filling Department For the Month Ended May 31 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a) Units charged to production: Inventory in process, May 1 Received from Cooking Department Total units accounted for by the Filling Department Units to be assigned costs: Inventory in process, May i Started and completed in May Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs Costs Bonus Tons to be assigned COSE eBook Costs Costs Direct Materials Conversion Total 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 E 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