The following information concerns production in the Baking Department for May. All direct materials are placed in process at the beginning of production.

A. Determine the number of units in work in process inventory at the end of the month.

B. Determine the equivalent units of production for direct materials and conversion costs in May. In an amount is zero or blank, enter in Af?cAc‚¬A??o0Af?cAc‚¬.

Equivalent Units of Production for Direct Materials and Conversion Costs

For May

Whole Units

Equivalent Units Direct Materials

Equivalent Units Conversion

Inventory in process, May 1

Started and completed in May

Transferred to finished goods in May

Inventory in process, May 31

Total