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Equivalent Units of Production The following information concerns production in the Baking Department for March. All direct ma. Determine the number of units in work in process inventory at March 31. units b. Determine the equivalent units of product

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Answer #1
a
Beginning work in process 6600
Add: Units started 118800
Less: Units finished -120300
Number of units in work in process at the end 5100 units
b
Whole Units Direct Materials Equivalent units Conversion Equivalent units
Inventory in process, March 1 6600 0 2200 =6600*1/3
Started and completed in March 113700 113700 113700 =120300-6600
Transferred to Finished goods in March 120300 113700 115900
Inventory in process, March 31 5100 5100 2040 =5100*2/5
Total 125400 118800 117940
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