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.

$\backslash$table$[[$ACCOUNT$,$Work in Process$-$Baking Dep,ent,,CCOUNT I,No$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $4,500$ units, $\frac{2}{5}$ completed,,,$8,640,],[31,$Direct materials, $81,000$ units,$129,600,,138,240,],[31,$Direct labor,$36,610,,174,850,],[31,$Factory overhead,$20,594,,195,444,],[31,$Goods finished, $82,200$ units,,$189,240,6,204,],[31,Ba{l}_2?$ units, $\frac{2}{5}$ completed,,,$6,204,]]$

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

Inventory in process, August $1$

Started and completed in August