The following information concerns production in the Baking Department for May. 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

May. 1 Bal., 8,700 units, 1/3 completed 19,720

31 Direct materials, 156,600 units 266,220 285,940

31 Direct labor 70,980 356,920

31 Factory overhead 39,928 396,848

31 Goods finished, 158,700 units 383,780 13,068

31 Bal. ? units, 2/5 completed 13,068

a. Determine the number of units in work in process inventory at the end of the month.

units

b. Determine the equivalent units of production for direct materials and conversion costs in May. If an amount is zero, enter in "0".

Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs

For May

Whole Units Equivalent Units Direct Materials Equivalent Units Conversion

Inventory in process, May 1

Started and completed in May

Transferred to finished goods in May

Inventory in process, May 31

Total