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 ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 4,500 units, 2/5 completed 10,260 31 Direct materials, 81,000 units 153,900 164,160 31 Direct labor 42,520 206,680 31 Factory overhead 23,912 230,592 31 Goods finished, 82,200 units 222,210 8,382 31 Bal., ? units, 4/5 completed 8,382 a. Determine the number of units in work in process inventory at August 31. 2,700 X units Feedback Check My Work 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 For August Line Item Description Whole Units Equivalent Units Equivalent Direct Materials Units Conversion Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total