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The following information concerns production in the Baking Department for March. All direct materials are...

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Accounting

The following information concerns production in the Baking Department for March. 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 Credit
Mar. 1 Bal., 32,800 units, 14 completed 29,520
31 Direct materials, 604,000 units 483,200 512,720
31 Direct labor 110,180 622,900
31 Factory overhead 165,022 787,922
31 Goods finished, 594,200 units 742,340 45,582
31 Bal. ? units, 35 completed 45,582

Question Content Area

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

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