Equivalent units of production OBJ. 2 The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

ACCOUNT NO.

Date Item Debit Credit Aug. 1 31 31 31 31 31 Bal., 5,000 units, ⅖ completed Direct materials, 204,000 units Direct labor Factory overhead Goods finished, 196,000 units Bal. ? units, ⅗ completed 8,000 314,000 349,500 378,576 21,996 21,996 ACCOUNT Work in Process—Baking Department Debit Credit 306,000 35,500 29,076 356,580 Balance

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 August.