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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 8,100 units, 2/5 completed					12,636
	31	Direct materials, 145,800 units	189,540				202,176
	31	Direct labor	57,370				259,546
	31	Factory overhead	32,270				291,816
	31	Goods finished, 147,600 units			280,602		11,214
	31	Bal., ? units, 4/5 completed					11,214

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

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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
	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1
Started and completed in December
Transferred to finished goods in December
Inventory in process, December 31
Total