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

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

b. Determine the equivalent units of production for direct materials and conversion costs in March.

Transcribed Image Text:

ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Item Debit Credit Debit Credit Date Mar. 1 Bal, 32,800 units, completed 31 Direct materials, 604,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 594,200 units 483,200 110,180 165,022 29,520 512,720 622,900 787,922 742,340 45,582 45,582 31 Bal. 2 units, completed