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$.$

Date

Item

Debit

Credit Balance

Debit Balance

Credit

August $1$ Bal., $6,300$ units, $4/5$ completed $5,040$

$31$ Direct materials, $113,400$ units $226,800231,840$

$31$ Direct labor $64,940296,780$

$31$ Factory overhead $36,526333,306$

$31$ Goods finished, $114,900$ units $321,11412,192$

$31$ Bal., $?$ units, $3/5$ completed $12,192$

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

fill in the blank $1$ of $1$ units

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How many units were in process during the period? How many units were completed during the period?

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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 Equivalent

Units Conversion

Inventory in process, August $1$ Inventory in process, August $1$ Inventory in process, August $1$ Inventory in process, August $1$

Started and completed in August Started and completed in August Started and completed in August Started and completed in August

Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August

Inventory in process, August $31$ Inventory in process, August $31$ Inventory in process, August $31$ Inventory in process, August $31$

Total Total Total Total

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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?

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Incorrect

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