Please answer a. and b.

EX 18-7 Equivalent units of production The following information concerns production in the Baking Department for May. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit May Bal., 6,500 units, %s completed 31/ Direct materials, 135,000 units Direct labor 31 Factory overhead 31 Goods finished, 137,200 units 31 Bal. 2 units, %s completed 229,500 62,300 20,008 12,480 241,980 304,280 324,288 8,858 8,858 315,430 a. Determine the number of units in work in process inventory at the end of the month. b. Determine the equivalent units of production for direct materials and conversion costs in May