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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit August 1 Bal., 4,200 units, 2/5 completed 10,080 31 Direct materials, 75,600 units 151,200 161,280 31 Direct labor 43,860 205,140 31 Factory overhead 24,666 229,806 31 Goods finished, 76,500 units 222,018 7,788 31 Bal., ? units, 2/5 completed 7,788 Question Content Area a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units Feedback Area Feedback How many units were in process during the period? How many units were completed during the period? Question Content Area 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 Direct Materials Equivalent Units Conversion Inventory in process, August 1 Inventory in process, August 1 Inventory in process, August 1 Inventory in process, August 1 Started and completed in August Started and completed in August Started and completed in August Started and completed in August Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August Transferred to finished goods in August Inventory in process, August 31 Inventory in process, August 31 Inventory in process, August 31 Inventory in process, August 31 Total Total Total Total Feedback Area