The following information concerns production in the Baking Department for May. 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
May. 1 Bal., 8,700 units, 1/3 completed 19,720
31 Direct materials, 156,600 units 266,220 285,940
31 Direct labor 70,980 356,920
31 Factory overhead 39,928 396,848
31 Goods finished, 158,700 units 383,780 13,068
31 Bal. ? units, 2/5 completed 13,068
a. Determine the number of units in work in process inventory at the end of the month.
units
b. Determine the equivalent units of production for direct materials and conversion costs in May. If an amount is zero, enter in "0".
Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs For May
Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, May 1
Started and completed in May
Transferred to finished goods in May
Inventory in process, May 31
Total