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

The following information concerns production in the Baking Department for December. 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
Dec. 1 Bal., 5,100 units, 3/5 completed 6,120
31 Direct materials, 91,800 units 137,700 143,820
31 Direct labor 40,990 184,810
31 Factory overhead 23,060 207,870
31 Goods finished, 93,000 units 200,928 6,942
31 Bal., ? units, 2/5 completed 6,942

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

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Equivalent Units of Production The following information concerns production in the Baking Department for December. 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 Dec. 1 Bal., 5,100 units, 3/5 completed 6,120 31 Direct materials, 91,800 units 137,700 143,820 31 Direct labor 40,990 184,810 31 Factory overhead 23,060 207,870 31 Goods finished, 93,000 units 200,928 6,942 31 Bal., ? units, 2/5 completed 6,942 a. Determine the number of units in work in process inventory at December 31. units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "o". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For December Equivalent Equivalent Units Whole Units Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total

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