Equivalent Units of Production

The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in Process$-$Baking Department ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1$ Bal., $7,200$ units, $\frac{1}{3}$ completed,,,$13,440,],[,31$ Direct materials, $129,600$ units,$181,440,,194,880,],[,31$ Direct labor,$50,780,,245,660,],[,31$ Factory overhead,$28,564,,274,224,],[,31$ Goods finished, $131,400$ units,,$264,720,9,504,],[,31$ Bal., $?$ units, $\frac{3}{5}$ completed,,,$9,504,]]$

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

$5,400$

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How many units were in process during the period? How many units were completed during the period?

b$.$ Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in $"0".$

Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs

For December

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equiv$],[$Units Cor$]],\backslash$table$[[$valent$],[$onversion$]]],[,,,x,7],[$Inventory in process, December $1,7,200,0,7,200,*$