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., 6,000 units, 2/5 completed 12,960 31 Direct materials, 108,000 units 194,400 207,360 31 Direct labor 55,760 263,120 31 Factory overhead 31,360 294,480 31 Goods finished, 109,500 units 284,940 9,540 9,540 31 Bal., ? units, 2/5 completed a. Determine the number of units in work in process inventory at August 31. 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 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 Whole Units Equivalent Units Equivalent Direct Materials Units Conversion 0