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

2. determine the  equivalent unit of production for direct materials and  conversion costs in August.

 

The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department Date Aug. 1 31 31 31 31 31 Item Bal., 36,000 units, completed Direct materials, 200,000 units Direct labor Factory overhead Goods finished, 196,000 units Bal., 2 units, completed Debit 450,000 207,900 680,400 Credit ACCOUNT NO. Balance Debit 207,360 657,360 865,260 1,545,660 1,361,660 184,000 184,000 Credit