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
Mar.	1	Bal., 18,000 units, 14 completed			14,760
	31	Direct materials, 336,000 units	252,000			266,760
	31	Direct labor	40,000			306,760
	31	Factory overhead	60,530			367,290
	31	Goods finished, 330,000 units		346,410		20,880
	31	Bal. ? units, 25 completed			20,880

Question Content Area

a. Determine the number of units in work in process inventory at March 31. fill in the blank 2e6e12fa9fe400c_1 units

Question Content Area

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

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, March 1	fill in the blank 31acd9060069fb6_1	fill in the blank 31acd9060069fb6_2	fill in the blank 31acd9060069fb6_3
Started and completed in March	fill in the blank 31acd9060069fb6_4	fill in the blank 31acd9060069fb6_5	fill in the blank 31acd9060069fb6_6
Transferred to finished goods in March	fill in the blank 31acd9060069fb6_7	fill in the blank 31acd9060069fb6_8	fill in the blank 31acd9060069fb6_9
Inventory in process, March 31	fill in the blank 31acd9060069fb6_10	fill in the blank 31acd9060069fb6_11	fill in the blank 31acd9060069fb6_12
Total	fill in the blank 31acd9060069fb6_13	fill in the blank 31acd9060069fb6_14	fill in the blank 31acd9060069fb6_15