Question

I have asked this question before and it was wrong the answer so still don't understand. If someone could please help me?

1. 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 Process—Baking Department							ACCOUNT NO.
   Date		Item	Debit		Credit		Balance
   							Debit		Credit
   March	1	Bal., 6,000 units, 3/5 completed					22,800
   	31	Direct materials, 108,000 units	205,200				228,000
   	31	Direct labor	55,600				283,600
   	31	Factory overhead	31,280				314,880
   	31	Goods finished, 109,500 units			304,170		10,710
   	31	Bal. ? units, 3/5 completed					10,710

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

   Feedback

   How many units were in process during the period? How many units were completed during the period?

   b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0".

   Baking Department
   Equivalent Units of Production for Direct Materials and Conversion Costs
   For March
   	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
   Inventory in process, March 1
   Started and completed in March
   Transferred to finished goods in March
   Inventory in process, March 31
   Total

   Feedback

Answer 1

1) Ending work in process unit = 6000+108000-109500 = 4500 Units

2) Calculate equivalent unit

	Whole Unit	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1	6000	0	6000*2/5 = 2400
Started and completed in March	103500	103500	103500
Transferred to finished goods in	109500	103500	105900
Inventory in process, March 31	4500	4500	4500*3/5 = 2700
Total	114000	108000	108600