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., 5,100 units, 2/5 completed					15,300
	31	Direct materials, 91,800 units	137,700				153,000
	31	Direct labor	42,150				195,150
	31	Factory overhead	23,706				218,856
	31	Goods finished, 93,000 units			210,822		8,034
	31	Bal. ? units, 4/5 completed					8,034

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

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

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

Started and completed in March

Transferred to finished goods in March

Inventory in process, March 31

Total

2-

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
Mar.	1	Bal., 8,100 units, 4/5 completed					14,094
	31	Direct materials, 145,800 units	189,540				203,634
	31	Direct labor	56,130				259,764
	31	Factory overhead	31,566				291,330
	31	Goods finished, 147,600 units			280,116		11,214
	31	Bal. ? units, 4/5 completed					11,214

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

1. Direct materials cost per equivalent unit.	$
2. Conversion cost per equivalent unit.	$
3. Cost of the beginning work in process completed during March.	$
4. Cost of units started and completed during March.	$
5. Cost of the ending work in process.	$