Enter the balance as of April 1, 2016, in a four-column account for Work in Process-Filling. Record the debits and the credits in the account for April.
Hearty Soup Co. uses a process cost system. A type of cost system that accumulates costs for each of the various departments within a manufacturing facility 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 2016 were as follows:
Bal., 800 units, 30% completed:
Direct materials (800 ? $4.30) $3,440
Conversion (800 ? 30% ? $1.75) 420 $3,860
From Cooking Department, 7,800 units $34,320
Direct labor 8,562
Factory overhead 6,387
During April, 800 units in process on April 1 were completed, and of the 7,800 units entering the department, all were completed except 550 units that were 90% completed. Charges to Work in Process-Filling for May were as follows:
From Cooking Department, 9,600 units $44,160
Direct labor 12,042
Factory overhead 6,878
During May, the units in process at the beginning of the month were completed, and of the 9,600 units entering the department, all were completed except 300 units that were 35% completed.