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

a. Determine the number of units in work in process inventory at the end of the month.
b. Determine the equivalent units of production for direct materials and conversion costs in May.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Debit Credit Date Item Credit May 1 Bal., 6,500 units, % completed 12,480 31 Direct materials, 135,000 units Direct labor 229,500 241,980 62,300 20,008 304,280 324,288 31 Factory overhead Goods finished, 137,200 units 315,430 8,858 8,858 31 Bal. ? units, % completed