sion, ,000 The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. units ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance W NOW Date Item Debit Credit Debit Credit Aug. 1 Bal., 36,000 units, 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., 2 units, % 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.