The following information concerns production in the Baking

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., 7,200 units, 1/3 completed 31 Direct materials, 129,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 131,400 units 31 Bal.? units, 4/5 completed 12,480 180,960 232,150 260,952 9,612 9,612 168,480 51,190 28,802 251,340 a. Determine the number of units in work in process inventory at March 31. units

Solution

a) Ending work in process = Beginning work in process+Unit started-Unit completed

= 7200+129600-131400

Ending work in process = 5400 units

b) Calculate equivalent unit :

	Whole unit	Direct material equivalent unit	Conversion equivalent unit
Inventory in process, march 1	7200	0	4800
Started and completed in march	124200	124200	124200
Transferred to finished goods in march	131400	124200	129000
Inventory in process, March 1	5400	5400	4320
Total	136800	129600	133320