ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 24,000 units, 34 completed					116,700
	31	Direct materials, 134,000 units	234,500				351,200
	31	Direct labor	150,000				501,200
	31	Factory overhead	375,000				876,200
	31	Goods finished, 128,000 units			760,700		115,500
	31	Bal., ? units, 12 completed					115,500

1. a. Determine the number of units in work in process inventory at December 31. units

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2. 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

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ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 24,000 units, 34 completed					116,700
	31	Direct materials, 134,000 units	234,500				351,200
	31	Direct labor	150,000				501,200
	31	Factory overhead	375,000				876,200
	31	Goods finished, 128,000 units			760,700		115,500
	31	Bal., ? units, 12 completed					115,500

1. a. Determine the number of units in work in process inventory at December 31. units

   Feedback

2. 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

   Feedback

3. Feedback

9. Loading item

There was an error loading this item. If this continues to occur, please contact Technical Support.

Check My Work

• Previous
• Next

• 100% Correct
• Partially Correct
• Incorrect
• Needs Instructor Grading

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0

UseEntBSBSpCEHomCEnd

789+

456-

123*

0.