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., 5,400 units, 2/5 completed			10,368
31	Direct materials, 97,200 units	155,520		165,888
31	Direct labor	44,240		210,128
31	Factory overhead	24,892		235,020
31	Goods finished, 98,400 units		226,536	8,484
31	Bal., ? units, 3/5 completed			8,484

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

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".

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