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., 4,800 units, 4/5 completed					12,480
	31	Direct materials, 86,400 units	112,320				124,800
	31	Direct labor	32,990				157,790
	31	Factory overhead	18,562				176,352
	31	Goods finished, 87,600 units			170,376		5,976
	31	Bal. ? units, 3/5 completed					5,976

a. Determine the number of units in work in process inventory at March 31. fill in the blank 41f1ccfc8007fde_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 8d00b0062f9604f_1	fill in the blank 8d00b0062f9604f_2	fill in the blank 8d00b0062f9604f_3
Started and completed in March	fill in the blank 8d00b0062f9604f_4	fill in the blank 8d00b0062f9604f_5	fill in the blank 8d00b0062f9604f_6
Transferred to finished goods in March	fill in the blank 8d00b0062f9604f_7	fill in the blank 8d00b0062f9604f_8	fill in the blank 8d00b0062f9604f_9
Inventory in process, March 31	fill in the blank 8d00b0062f9604f_10	fill in the blank 8d00b0062f9604f_11	fill in the blank 8d00b0062f9604f_12
Total	fill in the blank 8d00b0062f9604f_13	fill in the blank 8d00b0062f9604f_14	fill in the blank 8d00b0062f9604f_15

Costs per Equivalent Unit

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
Mar.	1	Bal., 8,400 units, 4/5 completed					14,616
	31	Direct materials, 151,200 units	196,560				211,176
	31	Direct labor	58,220				269,396
	31	Factory overhead	32,752				302,148
	31	Goods finished, 153,300 units			290,934		11,214
	31	Bal. ? units, 4/5 completed					11,214

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

1. Direct materials cost per equivalent unit	$fill in the blank 1
2. Conversion cost per equivalent unit	$fill in the blank 2
3. Cost of the beginning work in process completed during March	$fill in the blank 3
4. Cost of units started and completed during March	$fill in the blank 4
5. Cost of the ending work in process	$fill in the blank 5

b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March?