Baxley Products manufactures office furniture by using an assembly-line process. All direct materials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing. An examination of the company's Work-in-Process account for August revealed the following selected information:

Debit side

August 1 balance: 600 units, 40% complete; cost, $44,600*

Production started: 1,800 units

Direct materials used during August: $90,000

August conversion cost: $51,400

Credit side

Production completed: 1,400 units

*Supplementary records disclosed direct material cost of $30,000 and conversion cost of $14,600.

Conversations with manufacturing personnel revealed that the ending work in process was 80% complete.

Required:

A. Determine the number of units in the August 31 work-in-process inventory.

B. Calculate the cost of goods completed during August, and prepare the appropriate journal entry to record completed production.

C. Determine the cost of the August 31 work-in-process inventory.