Equivalent Units of Production

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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
March	1	Bal., 4,500 units, 3/5 completed					11,700
	31	Direct materials, 81,000 units	105,300				117,000
	31	Direct labor	31,290				148,290
	31	Factory overhead	17,598				165,888
	31	Goods finished, 82,200 units			160,410		5,478
	31	Bal. ? units, 3/5 completed					5,478

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. If an amount is zero, enter in "0".

Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs
For March
	Whole Units	Direct Materials Equivalent Units	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