Hearty Soup Co. uses a process cost system to record the costsof processing soup, which requires the cooking and fillingprocesses. Materials are entered from the cooking process at thebeginning of the filling process. The inventory of Work inProcess—Filling on April 1 and debits to the account during Aprilwere as follows:
| Bal., 600 units, 60% completed: | |
| Direct materials (600 x $5.30) | $ 3,180 |
| Conversion (600 x 60% x $2.20) | 792 |
| $ 3,972 |
| From Cooking Department, 13,200 units | $71,280 |
| Direct labor | 18,060 |
| Factory overhead | 9,724 |
During April, 600 units in process on April 1 were completed,and of the 13,200 units entering the department, all were completedexcept 1,700 units that were 20% completed. Charges to Work inProcess—Filling for May were as follows:
| From Cooking Department, 15,200 units | $85,120 |
| Direct labor | 25,580 |
| Factory overhead | 13,780 |
During May, the units in process at the beginning of the monthwere completed, and of the 15,200 units entering the department,all were completed except 800 units that were 80% completed.
Required:
1. Enter the balance as of April 1 in afour-column account for Work in Process—Filling. Record the debitsand credits in the account for April. Construct a cost ofproduction 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,differentiating between units started in the prior period and unitsstarted and finished in April; and (d) work in process inventory.If an amount box does not require an entry, leave it blank.
| ACCOUNT | Work in Process-Filling Department | | ACCOUNT NO. | |
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| BALANCE |
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| DATE | ITEM | POST. REF. | DEBIT | CREDIT | DEBIT | CREDIT |
|---|
| Apr. 1 | Bal., 600 units, 60% completed | | | | | |
| 30 | Cooking Dept., 13,200 units at $5.40 | | | | | |
| 30 | Direct labor | | | | | |
| 30 | Factory overhead | | | | | |
| 30 | Finished goods | | | | | |
| 30 | Bal., 1,700 units, 20% completed | | | | | |
If an amount is zero, enter in a zero "0". Round cost per unitanswers to the nearest cent.
Hearty Soup Co.
Cost of Production Report-Filling Department
For the Month Ended April 30 |
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| Whole Units | Equivalent Units |
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| Units | | Direct Materials (a) | Conversion (a) |
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| 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 |
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| Costs | | Direct Materials | | Conversion | | Total |
|---|
| Costs per equivalent unit: | | | | | | | | | | | | |
| Total costs for April in Filling Department | | $ | | | | $ | | | | | | |
| Total equivalent units | | | | | | | | | | | | |
| Cost per equivalent unit (b) | | $ | | | | $ | | | | | | |
| Costs charged to production: | | | | | | | | | | | | |
| Inventory in process, April 1 | | | | | | | | | | $ | | |
| Costs incurred in April | | | | | | | | | | | | |
| Total costs accounted for by the Filling Department | | | | | | | | | | $ | | |
| Cost allocated to completed and partially completed units: | | | | | | | | | | | | |
| Inventory in process, April 1 balance (c) | | | | | | | | | | $ | | |
| To complete inventory in process, April 1 (c) | | $ | | | | $ | | | | | | |
| Cost of completed April 1 work in process | | | | | | | | | | $ | | |
| Started and completed in April (c) | | | | | | | | | | | | |
| Transferred to finished goods in April (c) | | | | | | | | | | $ | | |
| Inventory in process, April 30 (d) | | | | | | | | | | | | |
| Total costs assigned by the Filling Department | | | | | | | | | | $ | | |
