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. 4/5 completed 3,600 31 Direct materials, 81,000 units 162,000 165,600 31 Direct labor 46,410 212,010 31 Factory overhead 26.112 238,122 31 Goods finished, 82,200 units 229.740 8,382 31 Bal, ? units, 3/5 completed 8,382 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 Line Item Description Inventory in process. August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total For August Equivalent Units Equivalent Whole Units Direct Materials Units Conversion 0000