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 produc

ACCOUNT Work in Process$-$Baking Department

$\backslash$table$[[$ACCOUNT$,$Work in Process$-$Baking Dep,ent,,CCOUNT A$,$o$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $5,100$ units, $\frac{3}{5}$ completed,,,$6,936,],[31,$Direct materials, $91,800$ units,$156,060,,162,996,],[31,$Direct labor,$41,690,,204,686,],[31,1$ Factory overhead,$23,452,,228,138,],[31,1$ Goods finished, $93,000$ units,,$219,324,8,814,],[31,1$ Bal., $?$ units, $\frac{4}{5}$ completed,,,$8,814,]]$

a$.$ Determine the number of units in work in process inventory at August $31.$ units

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