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Question: the following information concerns production in the baking department for...

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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 Process—Baking Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
March 1 Bal., 6,000 units, 3/5 completed 22,800
31 Direct materials, 108,000 units 205,200 228,000
31 Direct labor 55,600 283,600
31 Factory overhead 31,280 314,880
31 Goods finished, 109,500 units 304,170 10,710
31 Bal. ? units, 3/5 completed 10,710

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


How many units were in process during the period? How many units were completed during the period?

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


When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

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