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 Bal., 36,000 units, 3/4 207,360 1 completed Direct materials, 200,000 31 450,000 657,360 units 31 Direct labor 207,900 865,260 31 Factory overhead 680,400 1,545,660 31 Goods finished, 196,000 1,361,660 184,000 units Bal., 2 units, 1/2 31 184,000 completed 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 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