Equivalent Units of Production The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 5,400 units, 3/5 completed 7,776 31 Direct materials, 97,200 units 174,960 182,736 31 Direct labor 31 Factory overhead 50,440 28,376 233,176 261,552 31 Goods finished, 98,400 units 251,304 10,248 31 Bal., 7 units, 4/5 completed 10,248 a. Determine the number of units in work in process inventory at August 31. 4,200 units Feedback Check My Work 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 August. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Item Description Check My Work For August Whole Units Equivalent Units Equivalent Direct Materials Units Conversion All work saved Email Instructor Save and Exit Show Me HOW Feedback Check My Work 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 August. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For August Line Item Description Whole Units Equivalent Units Direct Materials Units Conversion Equivalent Inventory in process, August 1 5,400 Started and completed in August 1,240 X 10,246 X Transferred to finished goods in August Inventory in process, August 31 1,240 X 10,248 X 2,160 10,248 X 10,248 X Total F Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? Check My Wun Check My Work Previous Next