Compute equivalent units of production for direct materials

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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

March1 Bal., 8,700 units, 3/5 completed 31,320

31 Direct materials, 156,600 units   281,880                        313,200

31 Direct labor                             81,290                      394,490

31 Factory overhead                       45,718                     440,208

31 Goods finished, 158,700 units            424,104               16,104

31Bal. ? units, 4/5 completed 16,104

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

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

Reference no: EM132500306

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