Date Item August 1 Bal., 6,000 units, 2/5 completed Debit Credit Debit Credit 11,520 31 Direct materials, 108,000 units 172,800 184,320 31 Direct labor 31 Factory overhead 49,590 27,900 233,910 261,810 31 Goods finished, 109,500 units 252,090 9,720 31 Bal., ? units, 4/5 completed 9,720 a. Determine the number of units in work in process inventory at August 31. Feedback units Check My Work 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 August. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For August Line Item Description Whole Units Equivalent 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