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

ACCOUNT Work in Process 234,600 229,500 295,240 329,352 Baking Department Debit ACCOUNT NO. Date August 1 31 31 31 31 31 Item Credit Bal., 7,500 units, 4/5 completed Direct materials, 135,000 units Direct labor Factory overhead Goods finished, 136,800 units Bal., ? units, 4/5 completed 60,640 34,112 316,470 Balance Balance Debit Credit 5,100 12,882 12,882 a. b. Determine the number of units in work in process inventory at August 31. units Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For August Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Line Item Description Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total