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The Converting Department of Soft Touch Towel and Tissue Company had 760 units in work in process at the beginning of the period, which were 75% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 840 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of prod uction. Determine the number f equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Soft Touch Towel and Tissue Company Number of Equivalent Units Production Direct Materials Whole Units Fauivalent Units Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit 1 Bal., 4,500 units, 4/5 completed March 17,100 31 Direct materials, 81,000 units 153,900 171,000 31 Direct labor 41,590 212,590 31 Factory overhead 23,402 235,992 31 Goods finished, 82,200 units 227,610 8,382 31 Bal. ? units, 4/5 completed 8,382 a. Determine the number of units in work in process inventory at March 31. units b. Determine the equivalent units of production for direct materials and conversion costs in March an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Whole Unitsult nit Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Costs per Equivalent Unit The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal., 7,200 units, 2/5 completed Mar. 15,120 31 Direct materials, 129,600 units 233,280 248,400 31 Direct labor 66.910 315,310 31 Factory overhead 37,634 352.944 31 Goods finished, 131,400 units 341,496 11,448 31 Bal. ? units, 2/5 completed 11,448 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March 4. Cost of units started and completed during March 5. Cost of the ending work in process b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March
