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Hearty Soup Co. uses a process cost system to record the costs requires t PR 18-4A Work in process account data lul reports UN OBJ.1,2 OB.12 rd the costs of processing sou requires the cooking and filling processes. Materials are entered fro at the beginning of the filling process. The inventory of Work $ 3,440 420 5 3,860 entered from the cookips Wh of Work in Process FIL were as follows: Ocess ng of Filling, w to April, April 1 and debits to the account during April 2016 were as foll Bal., 800 units, 30% completed: Direct materials (800 x $4.30) Conversion (800 x 30% x $ 1.75) $34,320 From Cooking Department, 7,800 units Direct labor Factory overhead 8,562 6,387 During April, 800 units in process on April 1 were completed, and entering the department, all were completed except 550 units that w Charges to Work in Process-Filling for May were as follows: and of the 7,800 units 550 units that were 90% completed. I, 800 units in process on April 1 were completed, and of the From Cooking Department, 9,600 units Direct labor Factory overhead $44,160 12,042 6,878 During May, the units in process at the beginning of the month were completed the 9,600 units entering the department, all were completed except 300 units t 35% completed. , and of units that were

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