eBook Show Me How Equivalent Units of Production 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 Item August 1 Bal, 9,300 units, 4/5 completed Debit ACCOUNT NO. Balance Balance Credit Debit Credit 6.324 31 Direct materials, 167,400 units 31 Direct labor 204,500 290,904 31 Factory overhead 75,180 42,294 366,084 405,375 31 Goods finished, 169,500 units 392.106 16,272 31 Bal, 7 units, 4/5 completed 16,272 a. Determine the number of units in work in process inventory at August 31. 7,200 units 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 Line Item Description Inventory in process, August 11 Started and completed in August Transferred to finished goods in August For August Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Learning Obiective 2 Date August 1 Bal, 9,300 units, 4/5 completed 31 Direct materials, 167,400 units 31 Direct labor 31 Factory overhead Balance Balance Debit Credit Debit Credit 204,580 5,324 290,904 75,180 366,094 42,294 408,378 31 Geeds finished, 169,500 units 392.106 16,272 31 Bal, 7 units, 4/5 completed 15.272 a. Determine the number of units in work in process inventory at August 31. 7,200 units 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 drect materials and conversion costs in August. If an amount is er, enter in Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Hem Description Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total For August Equivalent Units Equivalent Whole Units Direct Materials Units Conversion