The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.
ACCOUNT Work in ProcessBaking Department
tableACCOUNT Work in ProcessBaking Department,ACCOUNT NODateItem,Debit,Credit,tableBalanceDebittableBalanceCreditAugust Bal., units, completed,,,Direct materials, units,Direct labor,Factory overhead,Goods finished, units,,Bal., units, completed,,,
a Determine the number of units in work in process inventory at August units
b Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in
Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs
For August
Line Item Description
Whole Units
Equivalent Units
Equivalent
Direct Materials Units Conversion
Inventory In process, August
Started and completed in August
Transferred to finished goods in August
Inventory in process, August
