ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 9,000 units, 3/5 completed 11,520 31 Direct materials, 162,000 units 259,200 270,720 31 Direct labor 72,330 343,050 31 Factory overhead 40,692 383,742 31 Goods finished, 164,100 units 370,770 12,972 31 Bal., ? units, 2/5 completed 12,972 a. Determine the number of units in work in process inventory at August 31. units b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "0" Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For August Equivalent Units Line Item Description Whole Units Equivalent Direct Materials Units Conversion Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total