Hearty Soup Co. uses a process cost system to record the costs of processing soup,...

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Accounting

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., 1,200 units, 20% completed:
During April, 1,200 units in process on April 1 were completed, and of the 27,840 units entering the department, all were completed except 3,200 units that were 60% 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 32,000 units entering the department, all were completed except 1,600 units that were 90% completed.
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