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 ACCOUNT NO
Date
Item
Debit
Credit Balance
Debit Balance
Credit
August Bal., units, completed
Direct materials, units
Direct labor
Factory overhead
Goods finished, units
Bal., units, completed
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a Determine the number of units in work in process inventory at August
fill in the blank of units
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How many units were in process during the period? How many units were completed during the period?
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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
Direct Materials Equivalent
Units Conversion
Inventory in process, August Inventory in process, August Inventory in process, August Inventory in process, August
Started and completed in August Started and completed in August Started and completed in August Started and completed in August
Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August
Inventory in process, August Inventory in process, August Inventory in process, August Inventory in process, August
Total Total Total Total
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When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?
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