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.

ACCOUNTWork in ProcessBaking DepartmentACCOUNT NO.

Balance

Date Item Debit Credit Debit Credit

March1 Bal., 8,700 units, 3/5 completed 31,320

31 Direct materials, 156,600 units 281,880 313,200

31 Direct labor 81,290 394,490

31 Factory overhead 45,718 440,208

31 Goods finished, 158,700 units 424,104 16,104

31Bal. ? units, 4/5 completed 16,104

a.Determine the number of units in work in process inventory at March 31.

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 CostsFor March

Whole Units Direct Materials Conversion Equivalent Units

Equivalent Units

Inventory in process, March 1

Started and completed in March

Transferred to finished goods in March

Inventory in process, March 31

Total