Equivalent Units of Production
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.|
|March||1||Bal., 6,300 units, 3/5 completed||25,200|
|31||Direct materials, 113,400 units||226,800||252,000|
|31||Goods finished, 114,900 units||342,408||11,328|
|31||Bal. ? units, 2/5 completed||11,328|
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. If an amount is zero, enter in "0".
|Equivalent Units of Production for Direct Materials and Conversion Costs|
|Whole Units||Direct Materials
|Conversion Equivalent Units|
|Inventory in process, March 1|
|Started and completed in March|
|Transferred to finished goods in March|
|Inventory in process, March 31|
|Beginning units||6300||Transferred out||1,14,900|
|Started into production||113400||Ending units||4,800|
|Completion in current period||0%||40%|
|Units started and completed||108600||108600|
|Total units A+B+C||113400||113040|
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