The following information concerns production in the Baking Department for March

Question

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.
units

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

ACCOUNT Work in Process—Baking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March. 1 Bal., 7,800 units, 4/5 completed 23,400 31 Direct materials, 140,400 units 210,600 234,000 31 Direct labor 62,520 296,520 31 Factory overhead 35,172 331,692 31 Goods finished, 142,200 units 320,172 11,520 31 Bal. ? units, 3/5 completed 11,520

Explanation / Answer

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

Ending work in process unit = 7800+140400-142200 = 6000 units

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

Whole unit Direct Materials
Equivalent Units Conversion Equivalent Units Inventory in process, March 1 7800 7800 7800 Started and completed in March 134400 134400 134400 Transferred to finished goods in March 142200 142200 142200 Inventory in process, March 31 6000 6000 3600 Total 148200 148200 145800

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