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., 4,200 units, 2/5 completed					13,440
	31	Direct materials, 75,600 units	120,960				134,400
	31	Direct labor	34,700				169,100
	31	Factory overhead	19,522				188,622
	31	Goods finished, 76,500 units			181,494		7,128
	31	Bal. ? units, 4/5 completed					7,128

a. Determine the number of units in work in process inventory at March 31. fill in the blank c777b6093056ff5_1 units

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank.

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	fill in the blank f30258f8af8ffab_1	fill in the blank f30258f8af8ffab_2	fill in the blank f30258f8af8ffab_3
Started and completed in March	fill in the blank f30258f8af8ffab_4	fill in the blank f30258f8af8ffab_5	fill in the blank f30258f8af8ffab_6
Transferred to finished goods in March	fill in the blank f30258f8af8ffab_7	fill in the blank f30258f8af8ffab_8	fill in the blank f30258f8af8ffab_9
Inventory in process, March 31	fill in the blank f30258f8af8ffab_10	fill in the blank f30258f8af8ffab_11	fill in the blank f30258f8af8ffab_12
Total	fill in the blank f30258f8af8ffab_13	fill in the blank f30258f8af8ffab_14	fill in the blank f30258f8af8ffab_15

181,494 7,128 31 Goods finished, 76,500 units 31 Bal.? units, 4/5 completed 7,128 a. Determine the number of units in work in process inventory at March 31. 3,300 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Direct Materials Conversion Equivalent Equivalent Units Units Whole Units 4.200 Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 36,500 3,300 3,300 Total Check My Work 5 more Check My Work uses remaining All work saved Email Instnictor Save and El 68F Clear Search ebook Show Me How Print Item 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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 1 Bal., 4,200 units, 2/5 completed 13,440 31 Direct materials, 75,600 units 120,960 134,400 31 Direct labor 34,700 169,100 188,622 19,522 31 Factory overhead 31 Goods finished, 76,500 units 31 Bal. ? units, 4/5 completed 181,494 7,128 7,128