The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

ACCOUNTWork in ProcessBaking Department

ACCOUNT NO.

Date

Item

Debit

Credit

Balance

Debit

Credit

Dec.

1

Bal., 24,000 units, 34 completed

116,700

31

Direct materials, 134,000 units

234,500

351,200

31

Direct labor

150,000

501,200

31

Factory overhead

375,000

876,200

31

Goods finished, 128,000 units

760,700

115,500

31

Bal.,?units, 12 completed

115,500

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

units

Feedback

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