ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
May.	1	Bal., 4,500 units, 2/5 completed					7,560
	31	Direct materials, 81,000 units	113,400				120,960
	31	Direct labor	31,630				152,590
	31	Factory overhead	17,798				170,388
	31	Goods finished, 82,200 units			164,580		5,808
	31	Bal. ? units, 3/5 completed					5,808

a. Determine the number of units in work in process inventory at the end of the month. units

b. Determine the equivalent units of production for direct materials and conversion costs in May. If an amount is zero, enter in "0".

Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs
For May
	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, May 1
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31
Total