The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit August 1 Bal., 4,800 units, 2/5 completed 11,520 31 Direct materials, 86,400 units 172,800 184,320 31 Direct labor 50,180 234,500 31 Factory overhead 28,228 262,728 31 Goods finished, 87,600 units 254,232 8,496 31 Bal., ? units, 2/5 completed 8,496 Question Content Area a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units Question Content Area 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 Direct Materials Equivalent Units Conversion Inventory in process, August 1 Inventory in process, August 1 0 Inventory in process, August 1 0 Inventory in process, August 1 0 Started and completed in August Started and completed in August 0 Started and completed in August 0 Started and completed in August 0 Transferred to finished goods in August Transferred to finished goods in August 0 Transferred to finished goods in August 0 Transferred to finished goods in August 0 Inventory in process, August 31 Inventory in process, August 31 0 Inventory in process, August 31 0 Inventory in process, August 31 0 Total Total 0 Total 0 Total 0

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