1. 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., 6,900 units, 4/5 completed					17,940
   	31	Direct materials, 124,200 units	161,460				179,400
   	31	Direct labor	47,830				227,230
   	31	Factory overhead	26,906				254,136
   	31	Goods finished, 126,000 units			245,058		9,078
   	31	Bal. ? units, 4/5 completed					9,078

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

   Feedback

   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
   Started and completed in March
   Transferred to finished goods in March
   Inventory in process, March 31
   Total