USA: +1 (725) 712-1730 
Sign in
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., 8,100 units, 1/3 completed | 14,040 | ||||||
| 31 | Direct materials, 145,800 units | 189,540 | 203,580 | ||||||
| 31 | Direct labor | 57,580 | 261,160 | ||||||
| 31 | Factory overhead | 32,384 | 293,544 | ||||||
| 31 | Goods finished, 147,600 units | 282,330 | 11,214 | ||||||
| 31 | Bal. ? units, 4/5 completed | 11,214 | |||||||
a. Determine the number of units in work in process inventory at the end of the month.
units
Feedback
How many units were in process during the period? How many units were completed during the period?
Learning Objective 2.
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 | |||
Expert Answer
| a | |||
| Units in work in process inventory = 8100+145800-147600= | 6300 | ||
| b | |||
| 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 | 8100 | 5400 | |
| Started and completed in May | 139500 | 139500 | 139500 |
| Transferred to finished goods in May | 147600 | 139500 | 144900 |
| Inventory in process, May 31 | 6300 | 6300 | 5040 |
| Total | 153900 | 145800 | 149940 |
