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					14,400
	31	Direct materials, 86,400 units	129,600				144,000
	31	Direct labor	38,810				182,810
	31	Factory overhead	21,838				204,648
	31	Goods finished, 87,600 units			197,232		7,416
	31	Bal. ? units, 4/5 completed					7,416

a. Determine the number of units in work in process inventory at March 31. fill in the blank 511c9efd0fe5fde_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	fill in the blank b0bac607dfcaf93_1	fill in the blank b0bac607dfcaf93_2	fill in the blank b0bac607dfcaf93_3
Started and completed in March	fill in the blank b0bac607dfcaf93_4	fill in the blank b0bac607dfcaf93_5	fill in the blank b0bac607dfcaf93_6
Transferred to finished goods in March	fill in the blank b0bac607dfcaf93_7	fill in the blank b0bac607dfcaf93_8	fill in the blank b0bac607dfcaf93_9
Inventory in process, March 31	fill in the blank b0bac607dfcaf93_10	fill in the blank b0bac607dfcaf93_11	fill in the blank b0bac607dfcaf93_12
Total	fill in the blank b0bac607dfcaf93_13	fill in the blank b0bac607dfcaf93_14	fill in the blank b0bac607dfcaf93_15