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 Process—Baking Department ACCOUNT NO.
Date
Item
Debit
Credit Balance
Debit Balance
Credit
August 1 Bal., 36,000 units, 3⁄4 completed 207,360
31 Direct materials, 200,000 units 450,000 657,360
31 Direct labor 207,900 865,260
31 Factory overhead 680,400 1,545,660
31 Goods finished, 196,000 units 1,361,660 184,000
31 Bal., ? units, 1⁄2 completed 184,000
a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.
Line Item Description Amount
1. Direct materials cost per equivalent unit $fill in the blank 12. Conversion cost per equivalent unit $fill in the blank 2
3. Cost of the beginning work in process completed during August $fill in the blank 34. Cost of units started and completed during August $fill in the blank 4
5. Cost of the ending work in process $fill in the blank 5Mathbot Says...
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