The following information concerns production in the Baking Department for December. 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 | ||||||||
Dec. | 1 | Bal., 6,900 units, 2/5 completed | 14,904 | ||||||
31 | Direct materials, 124,200 units | 223,560 | 238,464 | ||||||
31 | Direct labor | 64,670 | 303,134 | ||||||
31 | Factory overhead | 36,370 | 339,504 | ||||||
31 | Goods finished, 126,000 units | 327,876 | 11,628 | ||||||
31 | Bal., ? units, 3/5 completed | 11,628 |
a. Determine the number of units in work in
process inventory at December 31.
units
b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0".
Baking Department | |||
Equivalent Units of Production for Direct Materials and Conversion Costs | |||
For December | |||
Whole Units | Equivalent Units Direct Materials |
Equivalent Units Conversion |
|
Inventory in process, December 1 | |||
Started and completed in December | |||
Transferred to finished goods in December | |||
Inventory in process, December 31 | |||
Total |
Answers
Baking Department |
|||
Equivalent Units of Production for Direct Materials and Conversion Costs |
|||
For December |
|||
Whole Units |
Equivalent Units |
Equivalent Units |
|
Direct Materials |
Conversion |
||
Inventory in process, Dec 1 |
6900 |
0 |
4140 |
Started and completed in Dec |
119100 |
119100 |
119100 |
Transferred to finished goods in Dec |
126000 |
119100 |
123240 |
Inventory in process, Dec 31 |
5100 |
5100 |
3060 |
Total |
131100 |
124200 |
126300 |
The following information concerns production in the Baking Department for December. All direct materials are placed...
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