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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.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
August 1	Bal., 7,500 units, 2/5 completed			18,000
31	Direct materials, 135,000 units	270,000		288,000
31	Direct labor	79,700		367,700
31	Factory overhead	44,824		412,524
31	Goods finished, 136,800 units		397,020	15,504
31	Bal., ? units, 4/5 completed			15,504

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a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units

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b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "0".

Line Item Description	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, August 1
Started and completed in August
Transferred to finished goods in August
Inventory in process, August 31
Total