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., 8,100 units, 3/5 completed					27,540
	31	Direct materials, 145,800 units	247,860				275,400
	31	Direct labor	66,210				341,610
	31	Factory overhead	37,236				378,846
	31	Goods finished, 147,600 units			364,608		14,238
	31	Bal. ? units, 4/5 completed					14,238

a. Determine the number of units in work in process inventory at March 31. fill in the blank 584a34fbb046fb9_1 units

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank.

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

TOTAL needs the 3 blank answers too