Work in Process Account Data for Two Months; Cost of ProductionReports

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., 1,000 units, 40% completed:
	Direct materials (1,000 x $7.90)	$ 7,900
	Conversion (1,000 x 40% x $3.30)	1,320
		$ 9,220
From Cooking Department, 22,400 units		$179,200
Direct labor		49,637
Factory overhead		26,727

During April, 1,000 units in process on April 1 were completed,and of the 22,400 units entering the department, all were completedexcept 1,800 units that were 70% completed. Charges to Work inProcess—Filling for May were as follows:

From Cooking Department, 25,800 units	$211,560
Direct labor	59,630
Factory overhead	32,105

During May, the units in process at the beginning of the monthwere completed, and of the 25,800 units entering the department,all were completed except 1,300 units that were 90% 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.
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
Apr. 1	Bal., 1,000 units, 40% completed
30	Cooking Dept., 22,400 units at $8.00
30	Direct labor
30	Factory overhead
30	Finished goods
30	Bal., 1,800 units, 70% 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
	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
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										$

2. Provide the same information for May byrecording the May transactions in the four-column work in processaccount. Construct a cost of production report and present the Maycomputations (a through d) listed in part (1). If an amount boxdoes not require an entry, leave it blank.

ACCOUNT	Work in Process-Filling Department				ACCOUNT NO.
					Balance
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
May 1	Balance
31	Cooking Dept., 25,800 units at $8.2
31	Direct labor
31	Factory overhead
31	Finished goods
31	Bal., 1,300 units, 90% 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 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 1
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31
Total units to be assigned costs