EX $3-7$ Equivalent units of production

Obj. $2$

b$.$ Conversion, $189,000$ equivalent units

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 Department,ACCOUNT NO$.],[,,$Item,Debit,Credit,Balance$],[$Date$,$Debit,Credit$],[$Aug$.,1,$Bal., $36,000$ units, $\frac{3}{4}$ completed,,,$207,360,],[31,$Direct materials, $200,000$ units,$450,000,,657,360,],[31,$Direct labor,$207,900,,865,260,],[31,$Factory overhead,$680,400,,1,545,660,],[31,$Goods finished, $196,000$ units,,$1,361,660,184,000,],[31,$Bal., $?$ units, $\frac{1}{2}$ completed,,,$184,000,]]$

a$.$ Determine the number of units in work in process inventory at August $31.$

b$.$ Determine the equivalent units of production for direct materials and conversion costs in August.