The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

Date Item Debit CreditBalance DebitBalance CreditAugust 1Bal., 5,100 units, 4/5 completed3,46831Direct materials, 91,800 units156,060159,52831Direct labor41,230200,75831Factory overhead23,198223,95631Goods finished, 93,000 units215,1428,81431Bal., ? units, 4/5 completed8,814

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a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units

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How many units were in process during the period? How many units were completed during the period?

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b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "0".

Line Item DescriptionWhole UnitsEquivalent Units Direct MaterialsEquivalent Units ConversionInventory in process, August 1Inventory in process, August 1Inventory in process, August 1Inventory in process, August 1Started and completed in AugustStarted and completed in AugustStarted and completed in AugustStarted and completed in AugustTransferred to finished goods in AugustTransferred to finished goods in AugustTransferred to finished goods in AugustTransferred to finished goods in AugustInventory in process, August 31Inventory in process, August 31Inventory in process, August 31Inventory in process, August 31TotalTotalTotalTotal

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