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 Mar. 1 Bal., 32,800 units, 1⁄4 completed     29,520       31 Direct materials, 604,000 units 483,200     512,720       31 Direct labor 110,180     622,900       31 Factory overhead 165,022     787,922       31 Goods finished, 594,200 units   742,340   45,582       31 Bal. ? units, 3⁄5 completed     45,582     a.  Determine the number of units in work in process inventory at March 31. fill in the blank 9048c3f9ef8ef9b_1 units   Feedback   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 box does not require an entry, leave it blank. 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 fill in theblank  fill in the blank  fill in the blank  Started and completed in March fill in the blank  fill in the blank  fill in the blank  Transferred to finished goods in March fill in the blank  fill in the blank  fill in the blank  Inventory in process, March 31 fill in the blank  fill in the blank  fill in the blank  Total fill in the blank  fill in the blank  fill in the blank    Feedback   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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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. Balance Date Item Debit Credit Debit Credit March 1 Bal., 8,400 units, 3/5 completed 26,880 31 Direct materials, 151,200 units 241,920 268,800 31 Direct labor 68.110 336,910 31 Factory overhead 38,318 375,228 31 Goods finished, 153,300 units 362,502 12,726 31 Bal. ? units, 3/5 completed 12,726 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 box does not require an entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs Costs For March Direct Materials Conversion Equivalent Equivalent Whole Units Units Units Inventory in process, March 1 Started and…

Equivalent Units of Production The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department Date Item August 1 Bal., 8,100 units, 3/5 completed 31 Direct materials, 145,800 units 31 Direct labor 31 Factory overhead 31 Goods finished, 147,600 units 31 Bal., ? units, 4/5 completed Debit Credit 291,600 85,120 47,882 ACCOUNT NO. 420,426 Balance Balance Debit Credit 12,960 304,560 389,680 437,562 17,136 17,136 a. Determine the number of units in work in process inventory at August 31. units