The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.
|ACCOUNT Work in Process—Baking Department||ACCOUNT NO.|
|Dec.||1||Bal., 5,700 units, 2/3 completed||4,940|
|31||Direct materials, 102,600 units||133,380||138,320|
|31||Goods finished, 104,100 units||193,040||6,972|
|31||Bal., ? units, 3/5 completed||6,972|
a. Determine the number of units in work in
process inventory at December 31.
b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0".
|Equivalent Units of Production for Direct Materials and Conversion Costs|
|Whole Units||Equivalent Units
|Inventory in process, December 1|
|Started and completed in December|
|Transferred to finished goods in December|
|Inventory in process, December 31|
Number of units in work in process inventory at December 31.
Equivalent units of production for direct materials and conversion costs in December.
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