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., 9,300 units, 3/5 completed					35,340
	31	Direct materials, 167,400 units	318,060				353,400
	31	Direct labor	86,880				440,280
	31	Factory overhead	48,864				489,144
	31	Goods finished, 169,500 units			470,856		18,288
	31	Bal. ? units, 4/5 completed					18,288

a. Determine the number of units in work in process inventory at March 31. fill in the blank bdb799ff4fbbfcf_1 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	fill in the blank 563977046fc4f9e_1	fill in the blank 563977046fc4f9e_2	fill in the blank 563977046fc4f9e_3
Started and completed in March	fill in the blank 563977046fc4f9e_4	fill in the blank 563977046fc4f9e_5	fill in the blank 563977046fc4f9e_6
Transferred to finished goods in March	fill in the blank 563977046fc4f9e_7	fill in the blank 563977046fc4f9e_8	fill in the blank 563977046fc4f9e_9
Inventory in process, March 31	fill in the blank 563977046fc4f9e_10	fill in the blank 563977046fc4f9e_11	fill in the blank 563977046fc4f9e_12
Total	fill in the blank 563977046fc4f9e_13	fill in the blank 563977046fc4f9e_14	fill in the blank 563977046fc4f9e_15

Please Answer All Parts